Venky Re Rolling Private Limited vs. State Of Bihar Through Commissioner Of State Tax, Bihar Patna
Facts
The petitioner, Venky Re Rolling Private Limited, through its authorized signatory, approached the Patna High Court by way of a writ petition. The petitioner stated that the entire taxable amount under GST, along with interest and penalty, for the month of August 2019, had been paid. The petitioner requested that this payment be considered by the Assistant Commissioner of State Tax, Purnea, Bihar. The respondents are the State of Bihar through the Commissioner of State Tax, Bihar Patna, the Dy. Commissioner of State Tax, Purnea, Bihar, and the Asst. Commissioner of State Tax, Purnea, Bihar.
Held
The Court disposed of the writ petition by recording the submission made by the learned Senior Counsel for the petitioner. The Court directed that this submission, regarding the payment of the entire taxable amount under GST, along with interest and penalty, for the month of August 2019, shall be looked into by the Assistant Commissioner of State Tax, Purnea, Bihar. The Assistant Commissioner was further directed to take appropriate steps in accordance with law. The Court did not decide any specific legal question beyond acknowledging the petitioner's submission and directing the authority to act upon it.
Key Issues
1. Whether the Court should direct the Assistant Commissioner of State Tax, Purnea, Bihar, to consider the payment of the entire taxable amount under GST, including interest and penalty, for the month of August 2019, as submitted by the petitioner? The petitioner argued that the full payment for the specified period has been made and sought a direction for its consideration. The revenue did not record any specific argument in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.17736 of 2024 CNR No. BRHC011117822024 ====================================================== Venky Re Rolling Private Limited a Private Limited Company incorporated under the Companies Act, 1956 having its office at NH 31, ByPass Road, Belouri, Bihar-854326 through its authorized signatory Pankaj Kumar (Male aged about 46 years) son of Late Vijay Kumar Gupta, resident of Ward No. 5, Shokhara 01, Barauni, Begusarai, Bihar-851112. ... ... Petitioner/s Versus
State of Bihar through Commissioner of State Tax, Bihar Patna having its office at Vikas Bhawan, Patna.
Dy. Commissioner of State Tax, Purnea, Bihar.
Asst. Commissioner of State Tax, Purnea, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D. V. Pathy, Sr. Advocate Mr. Sadashiv Tiwari, Advocate Ms. Shivani Dewalla, Advocate Mr. Hiresh Karan, Advocate For the Respondent/s : Mr. Rajeev Kumar Singh, GA-10 ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE SOUR
The judgment continues below.
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