M/S Ashok Kumar Jha vs. The Union Of INDIA
Facts
The petitioner, M/s Ashok Kumar Jha, is challenging an assessment order dated June 23, 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, for failure to furnish returns under Section 39 or Section 45, despite a notice under Section 46. The petitioner did not comply with Section 62(2) by filing a valid return within thirty days of the assessment order. Subsequently, the Government of India, on the recommendation of the GST Council, issued a notification. The petitioner has filed a return and satisfied the liabilities for interest and late fees in accordance with this notification.
Held
The Court held that the writ petition stands allowed. The reasoning is based on the petitioner's submission that a return has been filed and the liabilities for interest and late fees have been satisfied in accordance with the notification issued by the Government of India. The Court acknowledged that the Assessing Officer would be entitled to verify the due compliance under the notification. If the compliance is found to be in accordance with the notification, the assessment order would stand withdrawn. The operative direction is that the writ petition is allowed, implying the assessment order is to be treated as withdrawn upon verification of compliance.
Key Issues
1. Whether the assessment order dated June 23, 2022, passed under Section 62 of the Bihar Goods and Services Tax Act, 2017, stands withdrawn upon the petitioner filing a valid return and satisfying liabilities for interest and late fees in accordance with the subsequent notification issued by the Government of India? The petitioner argued that a return has been filed and liabilities for interest and late fees have been satisfied as per the notification. The petitioner contended that this compliance should lead to the withdrawal of the assessment order. The respondents (revenue) argued that the Assessing Officer is entitled to verify if the compliance is in accordance with the notification, and if so, the assessment order would stand withdrawn.
Sections Cited
Section 62, Section 39, Section 45, Section 46, Section 62(2), Section 50(1), Section 47
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.3956 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 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, Adv. For the Respondent/s : Mr. Vivek Prasad, GP-7 =======
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