M/S Yusuf Traders Bhagalpur vs. The Union Of INDIA

CWJC/548/2022HC PatnaGSTCNR BRHC01000169202218 July 2023Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE JITENDRA KUMAR2 pages
AI SummaryRemanded

Facts

The petitioner, M/s Yusuf Traders Bhagalpur, filed a writ petition before the Patna High Court. The respondents included the Union of India, East Central Railway and its officials, and the Principal Chief Commissioner of Central GST and CX, Bihar. The matter involved a dispute concerning a GST-related payment. During the proceedings, the counsel for the respondents informed the Court that the principal amount of Rs. 2,19,060/- had been paid to the petitioner. Furthermore, it was stated that the remaining portion of the order concerning interest at the rate of 6% per annum would be settled within one week from the date of the order.

Held

The Court took on record the statement made by the learned counsel for the respondents that the principal amount of Rs. 2,19,060/- has been paid to the petitioner. The Court also noted the submission that the remaining portion of the order relating to interest at the rate of 6% per annum would be settled within a period of one week from the date of the order. Based on these submissions, the Court disposed of the writ petition. The Court granted liberty to the petitioner to file an interlocutory application to recall the order if the interest amount was not paid within the stipulated period. The ratio decidendi is that a writ petition can be disposed of based on satisfactory submissions of compliance by the respondents, with a safeguard for the petitioner in case of non-compliance.

Key Issues

1. Whether the respondents have complied with the order of the Court regarding the payment of the principal amount and interest to the petitioner? This issue arises from the petitioner's writ petition seeking resolution of a GST-related dispute. The petitioner likely argued for the full and timely payment of dues as per any prior order or statutory entitlement. The respondents, through their counsel, submitted that the principal amount of Rs. 2,19,060/- has been paid and the interest component would be settled within a week. The Court was to decide if this submission constituted satisfactory compliance.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.548 of 2022 ====================================================== M/s Yusuf Traders Bhagalpur a Proprietorship firm of its Proprietor, Md. Fashan Ali, Male, aged about 24 years, Son of Md. Ayub Ali, Resident of Village- Madhurapur, Narayanpur, Police Station- Behpur Bhawanipur, District- Bhagalpur. ... ... Petitioner/s Versus

1.

The Union of India through the Secretary, Ministry of Finance (Development of Revenue), Government of India, New Delhi.

2.

The East Central Railway, East Central Zone through the General Manager, Sonepur, District- Saran at Chapra.

3.

The Divisional Rail Manager (Engineering), Sonepur, District- Saran.

4.

The Divisional Engineer-II/SSE, Sonepur.

5.

The Assistant Divisional Engineer, Bihpur, Sonepur.

6.

Principal Chief Commissioner of Central GST and CX, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Ravi ... Mr. Manoj Kumar For the Respondent/s : Mr. Dr. Krishna Nandan Singh (ASG) For UOI/Rly. : Mr. A.K. Pandey SC… Mr. R.K. Sharma, CGC For GST…. : Mr. Ansuman Singh, Advocate =========================

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.