Warshi Enterprises Gstin-10Aawpw5107G1Zk vs. The State Of Bihar

CWJC/9162/2024HC PatnaGSTCNR BRHC01050741202425 June 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioner, Warshi Enterprises, is aggrieved by a demand made by Annexure-P1 series, dated 02.12.2021, pertaining to the assessment year 2019-20. The petitioner acknowledges that they did not file an appeal against this order, and the time for doing so has now expired. The petitioner's primary contention is that there has been a waiver of interest and penalty for the subject assessment year, as decided by the GST Council. If this waiver is applicable, the petitioner believes they must first approach the Assessing Authority with the GST Council's orders. The petitioner is seeking a remedy under Article 226 of the Constitution.

Held

The Court held that the writ petition would stand rejected without any observations on the claim of waiver. The petitioner has the responsibility to convince the Assessing Authority regarding the applicability of the waiver of interest and penalty for the assessment year 2019-20. The Court indicated that the remedy under Article 226 of the Constitution is not the appropriate route for the petitioner to pursue this claim peremptorily. The petitioner must first exhaust the available administrative remedies by approaching the Assessing Authority with the relevant GST Council decisions. The Court did not decide on the merits of the waiver claim itself, leaving it for the Assessing Authority to consider.

Key Issues

1. Whether the petitioner is entitled to avail the benefit of waiver of interest and penalty for the assessment year 2019-20, as decided by the GST Council, despite the appeal period having expired. Petitioner's Argument: The petitioner contends that a waiver of interest and penalty for the assessment year 2019-20 has been decided by the GST Council. They argue that if this waiver is applicable, they should be able to benefit from it. They believe they must first approach the Assessing Authority with the GST Council's orders to avail this benefit. Revenue's Argument: The judgment does not record any specific arguments from the respondent revenue authority. However, the Court's oral order suggests that the petitioner must convince the Assessing Authority regarding the applicability of the waiver.

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.9162 of 2024 ====================================================== Warshi Enterprises GSTIN-10AAWPW5107G1ZK Through Its Proprietor Mohammad Imamuddin Warsi, Male, Aged About 40 Years, Son Of Sri Md Nizamuddin Warsi, Resident Of Muhalla Ward No. 12, Warsi General Store, Sadar Bazar Jagdishpur P.O. And P.S. Jagdishipur, District Bhojpur (bihar), Having Its Business At-Link Bazar Road, Nayatola, P.O. And P.S. Jagdishpur, Bhojpur, Bihar Pin-802158. ... ... Petitioner/s Versus 1. The State of Bihar Through The Principal Secretary Cum Commissioner, Department of State Cmmercial Taxes, Government of Bihar, Patna Pin- 800001. 2. The Assitant Comissioner State Commercial Taxes Shahabad Circle, Ara, District.- Bhojpur, Bihar, Pin- 802301. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Harendra Singh, Advocate For the Respondent/s : Mr. Vikas Kumar, Standing Counsel 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 25-06-2024 The petitioner is aggrieved with the demand made by Annexure-P1 series which is dated 02.12.2021. The assessment year is 2019-20. The petitioner admittedly did not file any appeal from the above order and now the same is time barred. The petitioner’s contention is that as of now there is some waiver of interest and penalty insofar as the subject assessment year, as decided by the GST Council. If the same is applicable, the petitioner would have to first approach the Assessing Authority with the orders of the GST Council and it is not for Patna High Court CWJC No.9162 of 2024(2) dt.25-06-2024 2/2 the petitioner to seek the remedy under Article 226 peremptorily.

The writ petition would stand rejected without any observations on the claim of waiver, which the petitioner would have to convince the Assessing Authority if the same is avoidable.

sharun/- (K. Vinod Chandran, CJ) ( Harish Kumar, 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.