Patna High Court
Maha Kali Distributors Pvt. Ltd vs The Union Of India, Through The ... on 16 November, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13331 of 2021
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Maha Kali Distributors Pvt. Ltd. Having its registered office at 2, Anand
Nagar, Abdulla Nagar, Kapthanpara, Khuskibagh, Purnea, through its
authorized representative Ranjeet Kumar.
... ... Petitioner/s
Versus
1. The Union of India, through the Secretary Ministry of Finance, Department
of Revenue, having its office at Room No. 46, North Block, P.O. and P.S.
North Block, New Delhi- 110001.
2. The Central Board of Indirect Taxes and Custorms Through its Chairman,
Ministry of Finance, Department of Revenue, having its office at Room No.
46, North Block, P.O. and P.S. North Block, New Delhi- 110001.
3. The State of Bihar Through Chief Secretary, Government of Bihar, Old
Secretariat, Patna.
4. Commissioner Commercial Tax Department, Govt. of Bihar, New
Secretariat, Patna.
5. Additional Commissioner Commercial Taxes (Appeal), Purnea Division,
Purnea.
6. Joint Commissioner of State Tax Purnea Circle, Purnea.
7. Assistant Commissioner of State Tax Purnea Circle, Purnea.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Anurag Saurav, Adv
For the Respondent/s : Mr.Dr. Krishna Nandan Singh (ASG)
Mr. Anshuman Singh, Sr. S.C.
Mr. Shriram Krishna JC to ASG
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 16-11-2021
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
"i. For issuance of writ in the nature of mandamus
directing the respondent authorities specially
respondent no 6 and 7 to make necessary correction
and issue a fresh DRC-08 in pursuance to the order
Patna High Court CWJC No.13331 of 2021 dt.16-11-2021
dated 21.10.2019, Whereas Respondent no. 4
earlier impose tax to the petitioner on non-filing of
return (GSTR-3B) under section 62 of Bihar GST
Act 2017 and issue DRC-07 and as per of Rule
142(7) DRC-07 will be rectified and the tax will
not imposed if the dealer files the return within 30
days from the issuance of DRC-07 and in the
present case Respondent no.3 vide order dated
21.10.2019 admitted that the return has been filed
and DRC-08 had to be issued with rectification in
calculation of tax and respondent no.3 issued DRC-
08 but at the same time the calculation in tax has
not been changed.
ii. For quashing of DRC-08 dated: 02.12.2019
issued by Respondent no.4 whereby and where
under Respondent no.4 erroneously not make any
change in the tax amount of the petitioner.
iii. For quashing of order dated 08.04.2021 issued
by appellate authority Purnea Division, Purnea in
Appeal No.AD10032100402111 whereby and
where under the appellate authority dismissed the
appeal on the ground of limitation.
iv. For restraining the respondent authorities from
recovery of tax amount from the petitioner during
the pendency of writ application."
v. For any other relief or reliefs which may the
petitioner is entitled in the eye of law."
In the counter affidavit dated 07.09.2021, the
respondent nos. 6 and 7 have stated as under:-
"13. That, the Additional commissioner of State Tax
(Appeal), Purnea Division Purnea, admitted his
appeal application and passed order vide Memo no.
629 dated 17.08.2021. In his brief order tax liability
in Demand DRC 07 has been set aside completely
and interest amount in Demand note DRC 07 for
Rs. 61840.00 in CGST and Rs. 61840.00 in SGXT
has been reduced to Rs. 46791.00 in CGST and Rs.
46791.00 in SGST for delayed filing of GSTR 3B
return."
Patna High Court CWJC No.13331 of 2021 dt.16-11-2021
In view of the same, Mr. Anurag Saurav, learned
counsel for the petitioner does not intend to press this petition.
Accordingly, the petition is disposed of.
(Sanjay Karol, CJ)
(S. Kumar, J)
ranjan/rajiv-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date
Transmission Date NA
