M/S Aishwarya Jewellers vs. The State Of Bihar
Held
The Court held that the petitioner had filed the writ application within the period of limitation prescribed for filing an appeal under Section 107 of the BGST/CGST Act. The time limit for filing an appeal is three months, extendable by one month by the appellate authority. Therefore, the Court directed that the petitioner may file an appeal before the appellate authority along with a limitation petition within a period of one month. Upon such filing, the appellate authority shall consider and dispose of the appeal in accordance with law, taking into account that the writ application was preferred within the period of limitation. The writ petition was accordingly disposed of.
Facts
The petitioner, M/s Aishwarya Jewellers, through its proprietor, challenged an order of assessment and a demand order (DRC-07) dated 25.02.2025, issued by the Assistant Commissioner of State Tax, Patna South-2 Circle. The petitioner argued that the writ petition was filed within three months of the assessment order and sought an opportunity to file an appeal before the appellate authority, raising all relevant questions. The respondents were represented by the Government Pleader. The Court noted that the writ application was filed within the statutory period for filing an appeal.
Key Issues
1. Whether the petitioner should be granted an opportunity to file an appeal before the appellate authority, considering the writ petition was filed within the limitation period for appeal under Section 107 of the BGST/CGST Act. Petitioner's Argument: The petitioner contended that since the writ petition was filed within three months of the assessment order, they should be permitted to file an appeal before the appellate authority and raise all necessary questions. They relied on the fact that the writ was filed within the prescribed time limit. Revenue's Argument: The judgment records no specific argument from the respondents regarding the petitioner's request to file an appeal.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7593 of 2025 ====================================================== M/S Aishwarya Jewellers, GSTIN- 10AJVPK6749C1Z4 and its shop at Naya Chak, Khemnichak, New Jaganpura, Ram Krishna Nagar, Post-Kachhuara, P.S-Ram Krishna Nagar, Patna, Bihar, 800027 through its Proprietor Mr. Nirmal Kumar, Gender-Male, aged about 47 years, Son of Sri Shiv Shankar Prasad, Resident of Digha Ghat, Near Shiv Mandir, Digha Post- Digha, P.S- Digha, Patna, Bihar-800011 ... ... Petitioner/s Versus
The State of Bihar through the Principal Secretary, State Tax, Bihar, Patna having its office at Kar Bhawan, Patna.
The Principal Secretary Cum Commissioner, Department of State Taxes, Government of Bihar, Patna.
The Joint Commissioner of State Tax, Patna South Circle-2. Patna West Division, Bihar,
The Assistant Commissioner of State Tax, Patna South-2 Circle, Patna West Division, Bihar, Patna South-2 Circle, Patna West Division, Bihar ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Bijay Kumar Gupta, Adv. For the Respondent/s : Mr. Government Pleader (7) ==
The judgment continues below.
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