BharatTaxGST

M/S Prahlad Rai Agrawal vs. The State Of Bihar

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CWJC/17719/2022HC PatnaGSTCNR BRHC01103124202219 March 2025Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE ALOK KUMAR SINHA5 pages
AI SummaryPartly Allowed

Facts

Multiple petitioners, including M/s Prahlad Rai Agrawal Radha Swami, M/s Gopalika Store, M/s P.D. Traders, and Amit Sancheti, filed writ petitions before the Patna High Court. These petitions challenged actions or orders passed by various GST authorities, including the Assistant Commissioner State Tax and the Additional Commissioner State Tax (Appeal). The specific tax periods and the exact nature of the orders or actions under challenge, as well as the amounts in dispute, are not explicitly detailed in the provided text. However, the context suggests disputes related to GST compliance and potential penalties or demands.

Held

The Court allowed the petitioners to withdraw their writ petitions. The reasoning was based on the petitioners' submission that they wished to avail the alternative remedy available under the GST Amnesty Scheme of the Government. The Court granted them the liberty to invoke the appropriate remedy before the appropriate forum. For Civil Writ Jurisdiction Case Nos. 10586 of 2022 and 10947 of 2022, the Court directed the Registry to delink these two matters and list them for further hearing on March 26, 2025. No specific findings were made on the merits of the GST disputes themselves, as the petitions were withdrawn.

Key Issues

The primary issue before the Court was whether the petitioners should be permitted to withdraw their writ petitions to avail the alternative remedy provided under the GST Amnesty Scheme. The petitioners, through their counsel, sought permission to withdraw their petitions. The State, represented by the Government Pleader, did not appear to contest this request. The Court had to decide whether to grant this permission, considering the availability of an alternative statutory remedy. The petitioners argued that they wished to avail the GST Amnesty Scheme, implying a procedural or substantive benefit they sought to pursue outside the writ jurisdiction. The State's stance on this specific issue is not recorded, other than their general representation in the cases.

Sections Cited

None explicitly mentioned

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.17719 of 2022 ====================================================== M/s Prahlad Rai Agrawal Radha Swami, Rishi Bhawan Road, Durgapur, Bara Bazar, Katihar- 854105 (Bihar) through its one of partners Sajjan Kumar Agrawal (Male) aged about 53 years, son of Prahlad Rai Agrawal, resident of Old K.B.C. Lane, Prajapati Brahmkumari Vishw Vidhalay, P.S. Katihar, District Katihar. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner State Tax cum Secretary, Bihar, Department of Commercial Tax, New Secretariat, Patna. 2. The Additional Commissioner State Tax (Appeal), Purnea Division, Purnea. 3. The Assistant Commissioner State Tax, Katihar Circle, Katihar. 4. M/s. JVL Agro Industries Limited having its registered office at Jhunjhunwala Bhawan, Nati Imli, Varanashi, U.P. (09) and works at Mahabre Asthan, Saloni Chowk, Gulabbagh, N.H. 31, Purniya, Bihar (10) 854326. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 10586 of 2022 ====================================================== Amit Sancheti son of Shri Amolakh Sancheti, resident of Near Mahavir Sthan, Sanouli Chowk, Gulabbagh, Hansdah, Purnia, Purnia East, Bihar- 854326. ... ... Petitioner/s Versus 1. State of Bihar through Commissioner of State Tax, Bihar, Patna having its office at Vikas Bhawan, Patna. 2. Addl. Commissioner of State Tax (Appeal), Purnea Division, Purnea. 3. Asst. Commissioner of State Tax, Purnea Circle, Purnea. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 10947 of 2022 ====================================================== Amit Sancheti Son of Shri Amolakh Sancheti Resident of Near Mahavir Sthan, Sanouli Chowk, Gulabbagh, Hansdah, Purnia, Purnia East, Bihar- 854326. ... ... Petitioner/s Versus 1. State of Bihar through Commissioner of State Tax Bihar, Patna having its office at Vikas Bhawan, Patna. 2. Addl. Commissioner of State Tax (Appeal), Purnea Division, Purnea. Patna High Court CWJC No.17719 of 2022(4) dt.19-03-2025 2/5 3. Asst. Commissioner of State Tax, Purnea Circle Purnea. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 17582 of 2022 ====================================================== Bhupal Kumar Gopalika @ Bhupal Gopalika Bara Bazar, Katihar- 854105 (Bihar), proprietor Gopalika Store through Bhupal Kumar Gopalika (Male) aged about 42 years, son of Radhey Shyam Gopalika, resident of Bara Bazar, P.S. Katihar, District Katihar. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner State Tax cum Secretary, Bihar, Department of Commercial Tax, New Secretariat, Patna. 2. The Additional Commissioner State Tax (Appeal), Purnea Division, Purnea. 3. The Assistant Commissioner State Tax, Katihar Circle, Katihar. 4. M/s. JVL Agro Industries Limited having its registered office at Jhunjhunwala Bhawan, Nati Imli, Varanashi, U.P. (09) and works at Mahabre Asthan, Saloni Chowk, Gulabbagh, N.H. 31, Purniya, Bihar (10) 854326. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 17813 of 2022 ====================================================== Bhupal Kumar Gopalika @ Bhupal Gopalika Bara Bazar, Katihar-854105 (Bihar), proprietor Gopalika Store through Bhupal Kumar Gopalika (Male) aged about 42 years, son of Radhey Shyam Gopalika, Resident of Bara Bazar, P.S. Katihar, District- Katihar. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner State Tax Cum Secretary, Bihar, Department of Commercial Tax, New Secretariat, Patna. 2. The Additional Commissioner State Tax (Appeal), Purnea Division, Purnea. 3. The Assistant Commissioner State Tax, Katihar Circle, Katihar. 4. M/s. JVL Agro Industries Limited having its registered office at Jhunjhunwala Bhawan, Nati Imli, Varanashi, U.P. 09 and works at Mahabre Asthan, Saloni Chowk, Gulabbagh, N.H. 31, Purniya, Bihar (10) 854326. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 17892 of 2022 ====================================================== Patna High Court CWJC No.17719 of 2022(4) dt.19-03-2025 3/5 M/s P.D. Traders Bara Bazar, Katihar-854105 (Bihar) through its proprietor Trilok Kumar Agrawal (Male), aged about 60 years, son of Late Mahabir Prasad Agrawal, resident of Daulat Ram Chowk, P.S. Katihar, District Katihar. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner State Tax cum Secretary, Bihar, Department of Commercial Tax, New Secretariat, Patna. 2. The Additional Commissioner State Tax (Appeal), Purnea Division, Purnea. 3. The Assistant Commissioner State Tax, Katihar Circle, Katihar. 4. M/s JVL Agro Industries Limited having its registered office at Jhunjhunwala Bhawan, Nati Imli, Varanashi, U.P. (09) and works at Mahabre Asthan, Saloni Chowk, Gulabbagh, N.H. 31, Purniya, Bihar (10) 854326. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 18026 of 2022 ====================================================== M/s P. D. Traders Bara Bazar, Katihar- 854105 (Bihar) through its proprietor Trilok Kumar Agrawal (Male) aged about 60 years, son of Late Mahabir Prasad Agrawal, Resident of Daulat Ram Chowk, P.S. Katihar, District- Katihar. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner State Tax cum Secretary, Bihar, Department of Commercial Tax, New Secretariat, Patna. 2. The Additional Commissioner State Tax (Appeal), Purnea Division, Purnea. 3. The Assistant Commissioner State Tax, Katihar Circle, Katihar. 4. M/s JVL Agro Industries Limited having its registered office at Jhunjhunwala Bhawan, Nati Imli, Varanashi, U.P. (09) and works at Mahabre Asthan, Saloni Chowk, Gulabbagh, N.H. 31, Purniya, Bihar (10) 854326. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 18173 of 2022 ====================================================== M/S Prahlad Rai Agarwal, Radha Swami, Rishi Bhawan Road, Durgapur, Bara Bazar, Katihar- 854105 (Bihar) through its one of partners Sajan Kumar Agarwal (Male) aged about 53 years, son of Prahlad Rai Agrawal, resident of Old K.B.C. Lane, Prajapati Brahmkumari Vishw Vidhalay, P.S. Katihar, District Katihar. ... ... Petitioner/s Patna High Court CWJC No.17719 of 2022(4) dt.19-03-2025 4/5 Versus 1. The State of Bihar through the Commissioner State Tax cum Secretary, Bihar, Department of commercial Tax, New Secretariat, Patna. 2. The Additional Commissioner State Tax (Appeal), Purnea Division, Purnea. 3. The Assistant Commissioner State Tax, Katihar Circle, Katihar. 4. M/S JVL Agro Industries Limited, having its registered office at Jhunjhunwala Bhawan, Nati Imli, Varanashi, U.P. (09) and Works at Mahabre Asthan, Saloni Chowk, Gulabbagh, N.H. 31, Purniya, Bihar (10) 854326 ... ... Respondent/s ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 17719 of 2022) For the Petitioner/s : Mr.Ramesh Kumar Agrawal For the Respondent/s : Mr.Vivek Prasad (Gp7) (In Civil Writ Jurisdiction Case No. 10586 of 2022) For the Petitioner/s : Mr.D.V.Pathy For the Respondent/s : Mr.Vivek Prasad ( Gp 7 ) (In Civil Writ Jurisdiction Case No. 10947 of 2022) For the Petitioner/s : Mr.D.V.Pathy For the Respondent/s : Mr.Vivek Prasad ( Gp 7 ) (In Civil Writ Jurisdiction Case No. 17582 of 2022) For the Petitioner/s : Mr.Ramesh Kumar Agrawal For the Respondent/s : Mr.Vikash Kumar (Sc11) (In Civil Writ Jurisdiction Case No. 17813 of 2022) For the Petitioner/s : Mr.Ramesh Kumar Agrawal For the Respondent/s : Mr.Vivek Prasad (Gp7) (In Civil Writ Jurisdiction Case No. 17892 of 2022) For the Petitioner/s : Mr.Ramesh Kumar Agrawal For the Respondent/s : Mr.Vivek Prasad (Gp7) (In Civil Writ Jurisdiction Case No. 18026 of 2022) For the Petitioner/s : Mr.Ramesh Kumar Agrawal For the Respondent/s : Mr.Vivek Prasad ( Gp 7 ) (In Civil Writ Jurisdiction Case No. 18173 of 2022) For the Petitioner/s : Mr.Ramesh Kumar Agrawal For the Respondent/s : Mr.Vivek Prasad ( Gp 7 ) ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ALOK KUMAR SINHA

(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 4 19-03-2025 Civil Writ Juri iction Case Nos. 17719 of 2022, 17582 of 2022, 17813 of 2022, 17892 of 2022, 18026 of 2022 and 18173 of 2022 Learned Advocate for the petitioners Mr.

Patna High Court CWJC No.17719 of 2022(4) dt.19-03-2025 5/5 Ramesh Kumar Agrawal on instruction submitted that petitioners be permitted to withdraw the present petitions and to avail alternative remedy which is available in terms of the GST Amnesty Scheme of the Government.

2.

Accordingly, he is at liberty to invoke appropriate remedy before appropriate forum. Civil Writ Juri iction Case Nos. 10586 of 2022 and 10947 of 2022

3.

Registry is hereby directed to delink and list these two matters on 26.03.2025. Sanjeev/GKS- (P. B. Bajanthri, J) ( Alok Kumar Sinha, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.