M/S P. D. Traders vs. The State Of Bihar

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CWJC/18026/2022HC PatnaGSTCNR BRHC01103950202219 March 2025Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE ALOK KUMAR SINHA5 pages

AI SummaryPartly Allowed

Facts

These writ petitions were filed by various petitioners, including M/s Prahlad Rai Agrawal Radha Swami, Amit Sancheti, Bhupal Kumar Gopalika, M/s P.D. Traders, and M/s Prahlad Rai Agarwal, Radha Swami. The respondents are the State of Bihar through its tax authorities and M/s JVL Agro Industries Limited in some cases. The petitioners sought to withdraw their petitions to avail the GST Amnesty Scheme. The Court noted that for Civil Writ Jurisdiction Case Nos. 10586 of 2022 and 10947 of 2022, the registry was directed to delink and list these matters separately on March 26, 2025.

Held

The Court allowed the petitioners in Civil Writ Jurisdiction Case Nos. 17719 of 2022, 17582 of 2022, 17813 of 2022, 17892 of 2022, 18026 of 2022, and 18173 of 2022 to withdraw their petitions. The Court granted them liberty to invoke appropriate remedies before the appropriate forum, specifically in terms of the GST Amnesty Scheme of the Government. For Civil Writ Jurisdiction Case Nos. 10586 of 2022 and 10947 of 2022, the Court directed the registry to delink these matters and list them separately for further proceedings on March 26, 2025. No specific provisions of the GST Act or Rules were discussed in detail as the matter was disposed of on the basis of the petitioners' request for withdrawal.

Key Issues

The primary issue before the Court was whether the petitioners should be permitted to withdraw their writ petitions. The petitioners, represented by their respective counsels, sought permission to withdraw their petitions to avail the benefits of the GST Amnesty Scheme. The State, represented by the Government Pleader, did not appear to contest the withdrawal. The Court had to decide whether to grant permission for withdrawal, allowing the petitioners to pursue the alternative remedy under the Amnesty Scheme.

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.

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

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.