M/S Utc Fire And Security INDIA LTD. vs. The State Of Bihar
Facts
The petitioner, M/s UTC Fire and Security India Ltd., filed a refund application for the year 2005-06 in 2015 before the Deputy Commissioner of State Taxes, Begusarai Circle. The application remained pending. During the writ petition proceedings, it was raised that the officer designated to consider the application was not the respondent before the court. The learned Government Advocate stated that the designated officer is now the Additional Commissioner State Taxes (Administration), Darbhanga, who was not a party. This change was due to the upgradation of officer ranks with the introduction of the Goods and Services Tax regime.
Held
The Court impleaded the Additional Commissioner State Taxes (Administration), Darbhanga, as an additional respondent suo motu. The Court directed the Deputy Commissioner Commercial Taxes to return the refund application within one week. The application is to be produced before the Additional Commissioner State Taxes (Administration), Darbhanga. The Court further directed that the application shall be considered as having been filed in the year 2015 itself, in accordance with law, after hearing the petitioner, within one month from the date of production of the certified copy of the judgment. The Court explicitly stated that no observations were made on the merits of the petitioner's claim. The writ petition was disposed of.
Key Issues
1. Whether the refund application filed in 2015 for the year 2005-06 should be considered as having been filed in 2015, despite a change in the designated authority for its consideration due to GST implementation? Petitioner's Contention: The petitioner sought consideration of their refund application filed in 2015. Revenue's Contention: The revenue, through the learned Government Advocate, submitted that the officer now designated to consider the refund application is the Additional Commissioner State Taxes (Administration), Darbhanga, who was not initially a party to the writ petition. This was attributed to the upgradation of officer ranks under the GST regime.
Sections Cited
None explicitly discussed or named in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.13004 of 2022 ====================================================== M/s UTC Fire and Security India Ltd. (Formerly Known as Kidee India Limited) having its Place of Business at C/o Indian Oil Corporation Limited, Barauni refinery, Begusarai through its authorised attorney namely Sushil Kumar Sharma Male aged about 52 Years son of Ram Kumar Sharma, Resident of 223, Housing Board Colony, Sector 7, Extn. Gurgaon, Haryana- 122001. ... ... Petitioner/s Versus
The State of Bihar through the Principal Secretary Cum Commissioner, Department of State Taxes, Government of Bihar, Patna.
The Joint Commissioner of State Taxes, Begusarai Circle, Begusarai.
The Deputy Commissioner State Taxes, Begusarai Circle, Begusarai. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate For the Respondent/s : Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR
The judgment continues below.
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