U B V Infrastructures Ltd vs The State Of Bihar And Ors
2021 Latest Caselaw 283 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.19668 of 2018
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U B V Infrastructures Ltd. House No. 32 Golde Homes, Khamadih, Shankar Nagar Raipur 492001 (Chhatishgarh) and local office is situated at Sone Barrage Division, Sichai Colony, Indrapuri, Dehri-On-Sone District Rohtas (Bihar) through its Director Sri Subedar Pathak, Son of Late Ramlochan Pathak, Resident of Parwani Complex Opposite District Judge Bunglow Civil Lines, P.O.- Raipur- 492001 and District Raipur Chhatishgarh.

... ... Petitioner/s Versus

1. The State Of Bihar

2. The Principal Secretary, Water Resources Department, Patna.

3. The Executive Engineer, Sone Barrage Division, Indrapuri, Dehar-On-Sone, Bihar.

4. The Principal/Chief Commissioner of State Tax, New Secretariat, Patna, Bihar.

5. The Deputy/Assistant Commissioner of State Tax, Jehanabad Circle, Jehanabad Bihar.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr.Ramesh Kumar Agrawal, Advocate For the Respondents : Mr.Vikash Kumar- SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PRABHAT KUMAR SINGH ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 22-01-2021

Petitioner has prayed for the following relief(s):

"(i) For issuance of appropriate writ(s), order(s) or direction(s) directing the respondent No. 3 to pay the balance GST (Goods and Service Tax) @ 7% (3.5% C.G.S.T. and 3.5% B.G.S.T.) on the R.A. bills already issued and to be issued in future by the petitioner on and from 01.07.2017 that is after coming into the force of the Patna High Court CWJC No.19668 of 2018 dt.22-01-2021

Central goods and services Tax Act, 2017 (hereinafter referred to as 'the CGST Act' only) and the Bihar goods and service Tax Act, 2017 (hereinafter referred to as 'the BGST Act' only) as per the agreement dated 23.06.2016 executed between the petitioner and the respondent No. 3 Executive Engineer.

(ii) To restrain particularly respondent N. 5 from making any demand of the balance 7% GST in question or from taking any action against the petitioner in this regard.

(iii) For any other relief[s] for which the petitioner may be found entitled to in the facts and circumstances of the present case."

It is not disputed that so far as compliance of the

provisions of Central Goods and Services Tax Act, 2017

(hereinafter referred to as the 'Act') is concerned, the liability to

pay tax is upon the petitioner, though this being a different

matter that under agreement dated 23rd June, 2016 entered inter

se between the petitioner and an instrumentality of the State, as

contained in Annexure 2 series, the petitioner is aggrieved for

the non-payment of component of tax by such instrumentality.

Mr. Ramesh Kumar Agrawal, learned counsel for

the petitioner, expresses his apprehension of non-compliance of

the statutory provision by the authorities in expediting the Patna High Court CWJC No.19668 of 2018 dt.22-01-2021

refund of the amount, duly payable to the petitioner, towards the

component of tax, which may be deposited in relation to the

transaction as per agreement entered into between the parties.

There is nothing on record to suggest any inaction

on the part of the authorities in processing the application for

refund.

Be that as it may, we dispose of the present writ

petition, inter alia with the following directions-

(a) The petitioner shall initiate proceeding before

the concerned authority under the Act, seeking refund of the

amount, as per the agreement dated 23rd June, 2016 within two

weeks from today.

(b) Such application filed by the petitioner shall

positively be processed and decided within a period of four

weeks thereafter or the statutory period prescribed under the

Act.

(c) In the event of failure, the officials found

negligent in taking appropriate action, shall be held personally

responsible.

(d) Liberty is reserved to the petitioner to file a

petition on the same and substantial inaction of the concerned

authorities in processing/deciding the refund application.

Patna High Court CWJC No.19668 of 2018 dt.22-01-2021

(e) Additionally, if any amount is deposited by the

petitioner, the same shall also be processed along with the

refund application.

Interlocutory application(s), if any, also stands

disposed of.

(Sanjay Karol, CJ)

( Prabhat Kumar Singh, J) anil/-

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