Ms Gharonda Buildcon Private Limited vs. The State Of Bihar

Facts

The petitioner, Ms Gharonda Buildcon Private Limited, is aggrieved by an assessment order dated 20.10.2023 passed by the Deputy Commissioner of State Tax, Patna North Circle. The petitioner had not filed an appeal against this order. The statutory period for filing an appeal under Section 107(4) of the Bihar Goods and Services Tax Act, 2017, was three months, expiring on 19.01.2024, with a further one-month period for delayed appeals, expiring on 18.02.2024. The petitioner filed the present writ petition on 19.01.2024, which was registered on 08.02.2024.

Held

The Court held that it was not inclined to look into the merits of the matter, especially since an appellate remedy was available to the petitioner. The Court noted that the writ petition had been filed within the time provided for filing an appeal. Therefore, instead of dismissing the writ petition outright, the Court granted the petitioner two weeks' time to file an appeal before the appellate authority, on or before 27.02.2024. The Court directed that the appeal, once filed, shall be considered on its merits. The writ petition was disposed of with these directions.

Key Issues

1. Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal is available to the petitioner under Section 107 of the Bihar Goods and Services Tax Act, 2017? The petitioner contended that the writ petition was filed within the prescribed time for filing an appeal, including the extended period for delayed appeals. The petitioner sought to bypass the appellate process by approaching the High Court directly. The revenue, represented by the State, argued that an appellate remedy was available and should be pursued, and the High Court should not interfere with the assessment order on merits at this stage.