North Bihar Power Distribution Co. LTD. vs. Directorate General Of G S T Intelligence And Ors
Held
The Court noted that the petitioner had not chosen to argue the matter on merits in view of the alternative remedy available to them. The Revenue's counsel stated they had no objection to the petitioner questioning the validity of the provision but clarified that the loan repayment issue did not arise in the case. The Court left it for the parties to contest their respective stands before the appropriate forum. Consequently, since the petitioner did not press for a decision on merits, the writ petition was disposed of without a decision on the substantive issues raised or the validity of Section 66E of the Service Tax Act.
Facts
The petitioner, North Bihar Power Distribution Co. Ltd., filed a writ petition before the Patna High Court challenging an order passed by the Commissioner, Goods and Services Tax. The petitioner intended to question the validity of Section 66E of the Service Tax Act. The counsel for the petitioner indicated that the attempt before the Commissioner had failed, resulting in a rejection order, and the petitioner intended to appeal to the Tribunal. The Revenue did not object to the petitioner questioning the validity of the provision. However, the Revenue's counsel submitted that the issue of loan repayment, as argued by the petitioner, did not arise in this case. The Court noted that the petitioner was not arguing the matter on merits due to the availability of an alternative remedy.
Key Issues
1. Whether the petitioner can question the validity of Section 66E of the Service Tax Act before this Court in a writ petition, given the availability of an alternative remedy before the Tribunal. Petitioner's contention: The petitioner intends to question the validity of Section 66E of the Service Tax Act, as indicated by their counsel. The petitioner's attempt before the Commissioner failed, leading to a rejection order, and they plan to move the Tribunal against this decision. Revenue's contention: The Revenue's counsel has no objection to the petitioner questioning the validity of an act, stating that such a right is inherent. However, the Revenue contends that the issue relating to loan repayment, as canvassed by the petitioner, does not arise in the present case.
Sections Cited
Section 66E
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5516 of 2018 ====================================================== North Bihar Power Distribution Co. Ltd., a company incorporated under the Companies Act, 1956 having its Head Office at Vidyut Bhawan, Bailey Road, Patna - 800001 through its Deputy General Manager - Finance Anurag, son of late Rajendra Prasad, resident of Flat No. 406 Ramayan Apartment, Exhibition Road P.O.- GPO, P.S. Gandhi Maidan, District - Patna. ... ... Petitioner/s Versus
Directorate General of G S T Intelligence, having its office at 2nd Floor, Shaura Trade Centre, 159, Dhalbhumm Road, Sakchi, Jamshedpur and Patna Zonal Unit as Central Revenue Building, Bir Chand Patel Marg, Patna.
Additional Director General, Directorate General of GST Intelligence, having its Patna Zonal Unit at Central Revenue Building, Bir Chand Patel Marg, Patna.
Dr. Director, Directorate General of GST Intelligence, having its Patna Zonal Unit at Central Revenue Building, Bir Chand Patel Marg, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy For the Respondent/s
The judgment continues below.
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