M/S. Maa Van Devi Security And Infrastructure Private Limited vs. The Union Of INDIA

Facts

The petitioner, M/s. Maa Van Devi Security & Infrastructure Private Limited, challenged an assessment order dated 16.11.2021 passed under Section 62 of the Bihar Goods & Service Tax Act, 2017. The petitioner had filed an appeal against this order, but it was dismissed on 12.08.2022 due to being filed beyond the time prescribed under Section 107(4) of the same Act. The petitioner then approached the High Court under Article 226 of the Constitution of India, seeking to challenge the assessment order. The Court noted a relevant Central Government Notification No. 06/2023 dated 31.03.2023, issued on the recommendations of the GST Council.

Held

The Court acknowledged that a writ petition under Article 226 is generally not permissible for challenging an assessment order when a statutory appeal mechanism is available and has been dismissed on grounds of delay. 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 certain circumstances. The Court reasoned that in light of this notification, the assessment would need to be redone. Therefore, the Court disposed of the writ petition by granting the petitioner liberty to comply with the aforementioned notification, implying that compliance would lead to a fresh assessment.

Key Issues

1. Whether the High Court, in its writ jurisdiction under Article 226 of the Constitution of India, can entertain a challenge to an assessment order when a statutory appeal mechanism exists and has been exhausted due to delay? Petitioner's Contention: The petitioner is before the High Court challenging the assessment order. (No specific argument recorded regarding the maintainability of the writ petition in light of the dismissed appeal). Revenue's Contention: The revenue implicitly argues that the writ petition is not maintainable as the petitioner has already availed the appellate remedy, which was dismissed on grounds of limitation. The assessment order under Section 62 is a statutory order, and the proper course for challenging it is through the prescribed appeal process. (No specific argument recorded, but the Court's observation implies this stance).