M/S Kundan Kumar vs. The State Of Bihar

CWJC/13378/2024HC PatnaGSTCNR BRHC01084003202417 March 2025Bench: MR. JUSTICE A. ABHISHEK REDDY2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Kundan Kumar, filed a writ petition before the Patna High Court. The petitioner sought reimbursement of enhanced Goods and Services Tax (GST) paid. The respondents are various authorities of the State of Bihar, including the Industrial Department, Infrastructure Development Authority, and the Bihar Finance Department. The specific tax period and the exact amount of enhanced GST in dispute are not explicitly stated in the provided order. The procedural history indicates that the petitioner approached the High Court directly via a writ petition.

Held

The High Court, without going into the merits or demerits of the case, disposed of the writ petition. The Court directed the petitioner to submit a representation to Respondent No. 5 (Executive Engineer (Technical), Infrastructure Development Authority) within two weeks. Upon receiving the representation, Respondent No. 5 is to consider the petitioner's grievance, taking into account the terms and conditions of the NIT and the State of Bihar's notification (Annexure-P/6). The authority is then to pass necessary orders for reimbursing the enhanced GST paid by the petitioner within three weeks. If the claim is found genuine, payment of the balance GST amount should be made expeditiously, preferably within four weeks. If the claim is rejected, a reasoned order must be passed. The petitioner retains the right to approach the Court again if an adverse order is passed.

Key Issues

1. Whether the petitioner is entitled to reimbursement of the enhanced GST paid, considering the terms and conditions of the NIT and the relevant notification issued by the State of Bihar? Petitioner's Contention: The petitioner contends that they are entitled to reimbursement of the enhanced GST paid. They rely on the terms of the NIT (Notice Inviting Tender) and a notification issued by the State of Bihar (Annexure-P/6) to support their claim. Respondent's Contention: The judgment does not record any specific arguments or contentions made by the respondents. The Court disposed of the petition without delving into the merits, suggesting that the respondents' stance on the petitioner's claim was not presented or considered in detail at this stage.

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.13378 of 2024 ====================================================== M/s Kundan Kumar having its office at Ramdayalu Nagar, P.O.-Ramna, District-Muzaffarpur through its authorized signatory Kundan Kumar Mishra@Kundan Kumar. ... ... Petitioner/s Versus 1. The State of Bihar through Additional Chief Secretary, Industrial Department, 2nd Floor, Vikash Bhawan, Bailey Road, Patna. 2. Chief Secretary cum Chairman, Infrastructure Development Authority, 1st Floor, Udyog Bhawan, East Gandhi Maidan, Patna-4. 3. Director (Project Implementation0, Infrastructure Development Authority, 1st Floor, Udyog Bhawan, East Gandhi Maidan, Patna-4. 4. Executive Engineer (PDA), Infrastructure Development Authority, 1st Floor, Udyog Bhawan, East Gandhi Maidan, Patna-4. 5. Executive Engineer (Technical) Infrastructure Development Authority, 1st Floor, Udyog Bhawan, East Gandhi Maidan, Patna-4. 6. Secretary, Bihar Finance Department, New Secretariat, Government of Bihar, Patna. 7. Commissioner, Bihar Goods and Service Tax, Kar Bhawan, Beer Chand Patel Marg, Govt. of Bihar, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Anurag Saurav, Adv. For the Respondent/s : Mr. Government Advocate 5 ====================================================== CORAM: HONOURABLE MR. JUSTICE A. ABHISHEK REDDY

ORAL ORDER 4 17-03-2025 Without going into the merits or demerits of the case the present writ petition is disposed of granting liberty to the petitioner to give a suitable representation to the Respondent No. 5 ventilating his grievance within a period of two weeks from today. On such representation being given, the authority shall consider the same duly taking into consideration the terms and conditions of the NIT as well as the notification issued by Patna High Court CWJC No.13378 of 2024(4) dt.17-03-2025 2/2 the State of Bihar (Annexure- P/6) and pass necessary orders for reimbursing the enhanced GST paid by the petitioner within a period of three weeks thereof. In case the authority comes to a conclusion that the claim of the petitioner is genuine, they shall make necessary arrangements for paying the balance GST amount as expeditiously as possible preferably within a period of four weeks thereof. However, in case the authority comes to a conclusion that the claim of the petitioner is not tenable, they shall pass a reasoned order giving the reasons for such rejection. In case any adverse orders are passed against the petitioner, the petitioner is entitled to approach this Court for redressal of his grievance against such order.

With the above directions, the present writ petition stands disposed of.

Gauravkr/- (A. Abhishek Reddy , 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.