M/S Ashok Kumar Jha vs. The Union Of INDIA
Facts
The petitioner, M/s Ashok Kumar Jha, is challenging an assessment order dated 23.06.2022, passed by the Assistant Commissioner of State Tax, Saharsa Circle, Saharsa. This order was issued under Section 62 of the Bihar Goods and Services Tax Act, 2017 (BGST Act), for failure to furnish returns under Section 39 or 45, despite a notice under Section 46. The petitioner did not file a valid return within thirty days of the assessment order, as stipulated by Section 62(2) of the BGST Act, which would have withdrawn the assessment order. Subsequently, the Government of India issued a notification based on the GST Council's recommendation. The petitioner claims to have filed a return and satisfied liabilities for interest and late fees in accordance with this notification.
Held
The Court allowed the writ petition. The reasoning is that the petitioner has filed a return and satisfied the liabilities for interest and late fees in accordance with the notification issued by the Government of India. The Court stated that the Assessing Officer is entitled to verify if there has been due compliance with this notification. If the compliance is in accordance with the notification, the assessment order would stand withdrawn. The operative direction is that the writ petition stands allowed, implying the assessment order is to be treated as withdrawn upon verification of compliance with the notification.
Key Issues
1. Whether the petitioner is entitled to relief under the subsequent notification issued by the Government of India, despite failing to comply with the thirty-day period stipulated in Section 62(2) of the BGST Act for withdrawing the assessment order by filing a valid return? Petitioner's Contention: The petitioner argues that they have filed a return and satisfied the liabilities for interest and late fees in accordance with the new notification. They contend that this compliance should lead to the withdrawal of the assessment order. Respondent's Contention: The judgment does not explicitly record any arguments made by the respondents. However, the court's observation implies that the Assessing Officer would verify compliance with the notification.
Sections Cited
Section 62, Section 39, Section 45, Section 46, Section 62(2), Section 50(1), Section 47, Section 44
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.3995 of 2023 ====================================================== M/S Ashok Kumar Jha through its proprietor Ashok Kumar Jha, Male, aged about 67 years, S/o-Govind Jha, R/o-Laxmi Nath Nagar, Ward No.-06, Saharsa, District-Saharsa. ... ... Petitioner/s Versus
The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi.
The Central Board of Indirect Taxes and Customs through its Chairman, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi.
The State of Bihar through Chief Secretary, Government of Bihar, Old Secretariat, Patna.
Commissioner, Commercial Tax Department, Govt. of Bihar, New Secretariat, Patna.
Joint Commissioner of State Tax, Saharsa Circle, Saharsa.
Assistant Commissioner of State Tax, Saharsa Circle, Saharsa. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Gyan Shankar, Advocate For the Respondent/s : Mr. Vivek Prasad, GP
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.