Omkar Ceramic A Partnership Firm vs. Commissioner Of State Tax

Held

The Court disposed of the writ petition in terms of the judgment dated December 10, 2020, passed by a co-ordinate bench in C.W.J.C. No. 21430 of 2019, titled Omkar Ceramic Vs. Commissioner of State Tax & Ors. The directions contained in that judgment were to govern the instant case mutatis mutandi. The specific relief granted in the earlier judgment, and thus applied here, would have addressed the issues raised concerning the show cause notice, the order under Section 74(9), the appellate order dismissing the appeal due to delay, and the demand notice. The reasoning would have been based on the findings of the co-ordinate bench in the prior case, which was accepted by the revenue. The operative directions were to dispose of the petition as per the prior judgment. No issue was expressly left undecided, as the matter was resolved by adopting the previous judgment.

Facts

The petitioner, Omkar Ceramic, a partnership firm, filed a writ petition before the Patna High Court challenging a show cause notice dated January 21, 2019, issued by the Joint Commissioner of State Tax (respondent no. 3) under Section 74 of the Bihar Goods and Services Tax Act, 2017, for the tax period 2017-18. The petitioner also challenged the order dated March 11, 2019, passed by the same authority under Section 74(9) of the Act, and a demand notice dated March 12, 2019. Further, the petitioner sought to quash the order dated August 20, 2019, passed by the Additional Commissioner of State Tax (Appeal) (respondent no. 2), which dismissed their appeal in limine solely on the grounds of delay in filing. The petitioner sought similar relief as granted in a co-ordinate bench's judgment in a related case.

Key Issues

1. Whether the show cause notice dated January 21, 2019, issued by the Joint Commissioner of State Tax under Section 74 of the Bihar Goods and Services Tax Act, 2017, for the period 2017-18, is liable to be quashed. 2. Whether the order dated March 11, 2019, passed by the Joint Commissioner of State Tax under Section 74(9) of the Bihar Goods and Services Tax Act, 2017, for the period 2017-18, is liable to be quashed. 3. Whether the order dated August 20, 2019, passed by the Additional Commissioner of State Tax (Appeal) dismissing the petitioner's appeal in limine on the ground of delay, is liable to be quashed. 4. Whether the notice of demand dated March 12, 2019, issued by the Joint Commissioner of State Tax, is liable to be quashed. Petitioner's Contention: The petitioner prayed for the quashing of the show cause notice, the order under Section 74(9), the appellate order dismissing the appeal due to delay, and the demand notice. The petitioner specifically requested that the instant petition be disposed of in the same terms as a judgment dated December 10, 2020, passed by a co-ordinate bench in a similar case (Omkar Ceramic Vs. Commissioner of State Tax & Ors., C.W.J.C. No. 21430 of 2019). Revenue's Contention: No objection was raised by the revenue to the petitioner's prayer for disposal in terms of the co-ordinate bench's judgment.