M/S Champion Omdev Construction LTD. vs. The State Of Bihar
Facts
The petitioner, M/s Champion Omdev Construction Ltd., challenged an assessment order dated 20.12.2021, passed under Section 62 of the Bihar Goods & Service Tax Act, 2017. The petitioner also challenged the dismissal of their appeal, which was filed beyond the prescribed time limit under Section 107(4) of the Act. The appeal was dismissed on 11.11.2022. The petitioner approached the High Court under Article 226 of the Constitution of India. The Court noted Notification No. 06/2023 dated 31.03.2023 issued by the Central Government on the recommendations of the GST Council.
Held
The Court acknowledged that a writ petition under Article 226 of the Constitution of India is generally not permissible when statutory remedies are available. However, the Court took cognizance of Notification No. 06/2023 dated 31.03.2023, issued by the Central Government on the recommendations of the GST Council. This notification provides a mechanism for filing returns. In light of this notification, the Court found that a return could be filed, which would necessitate a redone assessment. Therefore, the Court disposed of the writ petition by granting the petitioner liberty to comply with the provisions of Notification No. 06/2023. The Court did not explicitly decide on the validity of the original assessment order or the dismissal of the appeal, but rather provided a procedural path forward based on the new notification.
Key Issues
1. Whether the assessment order dated 20.12.2021, passed under Section 62 of the Bihar Goods & Service Tax Act, 2017, is valid and can be challenged directly before the High Court under Article 226 of the Constitution of India, given the availability of statutory appeal remedies. Petitioner's Contention: The petitioner is before the High Court challenging the assessment order. The judgment does not explicitly record the petitioner's argument regarding the validity of the assessment order or the maintainability of the writ petition, other than stating they are challenging the order. Revenue's Contention: The revenue, through the State of Bihar and its tax authorities, likely contended that the writ petition is not maintainable as statutory remedies were available and had been exhausted or not properly availed. The judgment does not explicitly record the revenue's arguments.
Sections Cited
Section 62, Section 107(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.6742 of 2023 ====================================================== M/s Champion Omdev Construction Ltd., a company registered under the provisions of the Companies Registration Act, 1956 through its Proprietor Neetu Singh, aged about 45 years, (Female), wife of Alok Kumar Singh, resident of House No. 161, Patliputra Colony, P.O. and P.S. Patliputra Colony, Patna- 800013. ... ... Petitioner/s Versus
The State of Bihar through the Secretary-cum-Commissioner of State Tax, Bihar having its office at Vikas Bhawan, Bailey Road, Patna.
The Additional Commissioner (Appeal) State Tax, Magadh Division, Gaya.
The Assistant Commissioner of State Tax, Bhabhua Circle, Bhabhua. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Jai Vardhan Narayan, Advocate For the Respondent/s : Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 20-04-2023 The assessment or
The judgment continues below.
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