M/S Alok Constructions vs. The State Of Bihar

Facts

The petitioner, M/s Alok Constructions, through its representative Ranjeet Kumar, filed a writ petition before the Patna High Court. The State, represented by the Principal Secretary cum Commissioner, Department of Commercial Taxes, Government of Bihar, and other tax authorities, were the respondents. The State's counsel submitted that an order was auto-populated on the Department's portal, and the petitioner was aware of it. A mismatch was noted between the tax paid by the supplier and the input tax claimed by the petitioner. The core of the dispute revolves around the petitioner's attempt to challenge an order, the details of which are not fully elaborated but appear to be related to tax compliance.

Held

The Court held that the writ petition is not maintainable. The Bihar Goods and Services Tax Act, 2017, specifically Section 107(4), provides a period of three months for filing an appeal, with a further one-month period for condonation of delay by the Appellate Tribunal. The Court relied on Supreme Court judgments which establish that in cases where a special enactment provides a specific time limit for filing an appeal, Section 5 of the Limitation Act, 1963, stands excluded. Since the petitioner failed to avail the statutory remedy within the prescribed period, the High Court found no reason to entertain the writ petition. The operative direction was to dismiss the writ petition.

Key Issues

1. Whether the writ petition is maintainable when a statutory remedy of appeal is available under the Bihar Goods and Services Tax Act, 2017, and the petitioner has failed to avail it within the prescribed time limit? (Question of law) The petitioner's side, by filing a writ petition, implicitly argues that the circumstances warrant extraordinary jurisdiction, possibly due to a lack of effective remedy or procedural irregularities. The revenue's side contends that the petitioner was aware of the order and that the Goods and Services Tax Act provides a specific mechanism for appeal. They highlight the statutory time limits for filing appeals and the exclusion of the Limitation Act, 1963, in such cases, as per Supreme Court pronouncements.