Rajeshwar Pathak vs. The State Of Bihar
Facts
The petitioner, Rajeshwar Pathak, filed a writ petition before the Patna High Court challenging an order passed by the Proper Officer on 05.03.2021 under the Bihar Goods and Services Tax Act, 2017. The petitioner sought consideration of an appeal that was yet to be filed before the first appellate authority. The order under challenge was passed almost two years prior to the filing of the writ petition. The respondents are the State of Bihar and various tax authorities.
Held
The Court held that the writ petition was not maintainable. It noted that Section 107 of the Bihar Goods and Services Tax Act, 2017, provides a specific period for filing an appeal, which is three months from the date of the order or receipt of the certified copy, with a further provision for condonation of delay up to one month. The Court emphasized that when a specific period for condonation of delay is provided, the appellate authority cannot condone delays beyond that period. Given that almost two years had elapsed since the assessment order, the Court was of the opinion that no indulgence could be granted. Consequently, the writ petition was dismissed.
Key Issues
1. Whether the High Court, in its writ jurisdiction, should entertain a petition seeking consideration of an appeal that has not yet been filed before the statutory appellate authority, when the order under challenge is nearly two years old? Petitioner's Argument: The petitioner sought the High Court's intervention to consider their appeal, implying a request for directions to the appellate authority. No specific arguments were recorded for the petitioner regarding the delay or the maintainability of the writ petition itself. Revenue's Argument: The respondents, through the State's counsel, implicitly argued against entertaining the writ petition by highlighting the statutory provisions for appeal and condonation of delay, and the significant elapsed time, suggesting that the petitioner should have followed the prescribed appellate route within the stipulated time.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.2986 of 2023 ====================================================== Rajeshwar Pathak Son of Shyam Raj Pathak, Resident of Saguna, Gandhi Murti, Danapur Cantt, Patna, Bihar- 801503 ... ... Petitioner/s Versus
The State of Bihar through the Principal Secretary-cum-Commissioner, Department of State Tax, Government of Bihar, Patna.
The Joint Commissioner of State Taxes, Danapur Circle, Danapur.
The Deputy Commissioner of State Taxes, Danapur Circle, Danapur.
The Assistant Commissioner of State Taxes, Danapur Circle, Danapur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Ajay Kumar Prasad, Advocate Mr. Deepak Kuma, Advocate Mr. Kamal Kishore Kumar, Advocate For the Respondent/s : Mr.Vikash Kumar, SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 06-04-2023 The writ petition is filed against Annexure-A, the order of the Proper Officer dated 05.03.2021
The judgment continues below.
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