M/S Commercial Steel Engineering Corporation vs. The State Of Bihar
Held
The Court did not express any opinion on the merits of the case. It acknowledged the petitioner's intention to approach the concerned authority with a fresh representation/application for the refund. The Court directed that the petitioner should approach the authority within four weeks from the date of the order. The concerned authority was directed to consider and dispose of the representation expeditiously by a reasoned and speaking order, preferably within two months from the date of its filing, while following the principles of natural justice and affording due opportunity of hearing. Liberty was reserved for the petitioner to approach the Court again if needed. All issues were left open for consideration by the authority.
Facts
The petitioner, M/s Commercial Steel Engineering Corporation, filed a writ petition before the Patna High Court seeking a direction to the respondents (State of Bihar and its tax authorities) to grant a refund of input tax credit amounting to Rs. 24,40,565/-. The petitioner had filed an application for this refund in Form A-XIV on August 22, 2017, which remained pending. The petitioner's counsel informed the Court that they would approach the concerned authority again by filing a representation/application for the refund. The State's counsel agreed that any such application would be considered and an appropriate order passed within two months of its filing.
Key Issues
1. Whether the petitioner is entitled to a refund of input tax credit amounting to Rs. 24,40,565/-. (Question of law) 2. Whether the delay in processing the refund application filed on August 22, 2017, is without reasonable cause. (Question of mixed law and fact) Petitioner's contention: The petitioner argued that their refund application, filed in August 2017, has been pending for an unreasonable period, and they are entitled to the refund of Rs. 24,40,565/- with interest. They indicated their intention to file a fresh representation/application. Revenue's contention: The revenue's counsel stated that any fresh application filed by the petitioner would be considered and disposed of within two months from the date of filing, in accordance with the law.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.17599 of 2021 ====================================================== M/s Commercial Steel Engineering Corporation, a partnership firm having its business office at 13/1 Industrial Estate, Patliputra, Patna- 800013 through its authorised representative namely Deepak Kumar Agrawal, male, aged about 54 years, Son of Sri Gopal Krishna Agrawal, Resident of Flat No.- 4G, Sakaars Gulmohar Greens, Vijay Singh Yadav Path, Gulmohar Road, Mohiuddin Chak, Patna- 801503. ... ... Petitioner/s Versus
The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.
The Joint Commissioner of State Taxes, Patliputra Circle, Patna.
The Deputy Commissioner of State Taxes, Patliputra Circle, Patna.
The Assistant Commissioner of State Taxes, Patliputra Circle, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE
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