Ganga Construction Company vs. The State Of Bihar
Facts
The petitioner, Ganga Construction Company, is challenging an assessment order dated 15.11.2019 passed by the revenue authorities. This order was issued under Section 62 of the Bihar Goods and Services Tax Act, 2017 (BGST Act), for failure to furnish returns despite a notice under Section 46. Section 62(2) allows for withdrawal of such an assessment order if a valid return is furnished within thirty days of its service, though liability for interest and late fees would persist. The petitioner did not file a return within this stipulated period. Subsequently, the Government of India issued a notification, based on the GST Council's recommendation, which the petitioner claims to have complied with by filing a return and satisfying liabilities for interest and late fees.
Held
The Court held that the writ petition stands allowed. The reasoning is based on the petitioner's submission that they have filed a return and satisfied the liabilities for interest and late fees in accordance with the Government of India notification. The Court acknowledged that the Assessing Officer is 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 If the compliance is found to be in accordance with the notification, the assessment order would stand withdrawn. The operative direction is that the writ petition is allowed, implying the assessment order is to be treated as withdrawn upon verification of compliance.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 Whether the assessment order dated 15.11.2019 stands withdrawn in light of the petitioner furnishing a return and satisfying interest and late fee liabilities in accordance with the subsequent Government of India notification? The petitioner argued that they have complied with the conditions stipulated in the Government of India notification by filing a return and paying the requisite interest and late fees. They contend that this compliance should lead to the withdrawal of the assessment order. The revenue authorities' contentions are not explicitly recorded in the judgment. However, the judgment implies that the Assessing Officer is entitled to verify the compliance with the notification.
Sections Cited
Section 62, Section 39, Section 45, Section 46, Section 44, Section 50, 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.4564 of 2023 ====================================================== Ganga Construction Company through the Proprietor Sanjeev Kumar Singh, Male, aged about 56 years, Son of Rajeshwari Prasad Singh, Resident of Ward No. 28, Lohianagar, Suhird Nagar, Begusarai, Begusarai, Bihar- 851101. ... ... Petitioner/s Versus
The State of Bihar through the Commissioner of State Taxes, New Secretariat, Bihar, Patna.
Joint Commissioner, State Taxes, Begusarai Circle, Begusarai.
Additional Commissioner, State Taxes, Begusarai Circle, Begusarai. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mrs. Archana Sinha, Advocate For the Respondent/s : Mr.Vikash Kumar (SC-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 18-04-2023 The petitioner is concerned with the assessment order passed on 15.11.2019, which is produced as Annexure-1 in the writ petition. As per Section 62 of
The judgment continues below.
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