M/S. Sidhnath Construction vs. The State Of Bihar.
Facts
The petitioner, M/s. Sidhnath Construction, challenged an assessment order dated 16.12.2020 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 12.12.2022 due to being filed beyond the prescribed time limit under Section 107(4) of the Act. Consequently, the petitioner approached the High Court under Article 226 of the Constitution of India, seeking to challenge the assessment order. The respondents are the State of Bihar and various tax authorities.
Held
The Court acknowledged that a writ petition challenging an assessment order is generally not permissible when statutory remedies are available and have been exhausted or lapsed. The petitioner's appeal was dismissed for being time-barred. However, the Court took note 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, which would necessitate a redone assessment. The Court disposed of the writ petition by granting liberty to the petitioner to comply with the provisions of the aforementioned notification, implying that compliance might lead to a fresh assessment process.
Key Issues
1. Whether the High Court, in its writ jurisdiction under Article 226 of the Constitution, can entertain a challenge to an assessment order when a statutory appeal mechanism exists but was not availed within the prescribed time, and the delayed appeal was dismissed. Petitioner's contention: The petitioner is before the High Court challenging the assessment order. (The judgment does not explicitly detail the petitioner's arguments beyond filing the writ petition). Revenue's contention: The petitioner's remedy was to pursue the statutory appeal, and since the delayed appeal was dismissed, the writ petition is not maintainable. The respondents rely on the dismissal of the appeal as per Section 107(4) of the Bihar Goods and Services Tax Act, 2017.
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.1533 of 2023 ====================================================== M/s. Sidhnath Construction, Office at Amra Sohaipur, P.S.- Mufassil, District- Gaya, through its Partner Pramod Singh, Gender- Male, aged about - 52 years, Son of Sideshwar Singh, Resident of Amra, Sohaipur, P.S.- Mufassil, District- Gaya. ... ... Petitioner/s Versus
The State of Bihar.
The Commissioner-cum-Secretary, Commercial Taxes Department, Bihar, Patna.
The Deputy Commissioner, State Tax, Magadh Division, Gaya.
The Joint Commissioner, State Tax, Gaya Circle, Gaya.
The Additional Commissioner, State Tax, Gaya Circle, Gaya.
The Assistant Commissioner, State Tax, Gaya Circle, Gaya. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Anil Kumar Singh, Advocate For the Respondent/s : Mr.Vivek Prasad (GP-7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 20-04-2023 The assessment o
The judgment continues below.
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