Kashish Developers Limited vs The State Of Bihar Through The ...
2021 Latest Caselaw 5029 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.7051 of 2021
     ======================================================

Kashish Developers Limited, Registered office at - 87 Old AG Colony, Kadru, Ranchi, Jharkhand- 834002, Local address at - 201, Kamla Sadan Apartment, Punai chak, District- Patna, through its Director Mukesh Kumar, aged about 45 years, Gender - Male, Son of Sri Mukut Prasad Rao, Resident of 171, Mushahari, Bijbaniya, P.S. - Lauriya West Champaran, District- West Champaran.

... ... Petitioner/s Versus

1. The State of Bihar through the Principal Chief Commissioner, State tax, Bihar, Patna.

2. The Chief Commissioner, State Tax, Bihar, Patna.

3. The Joint Commissioner, State Tax, Patna Central Circle, Patna.

4. The Deputy Commissioner, State Tax, Patna Central Circle, Patna.

5. The Director General - cum - Secretary- Managing Director, Bihar Police Building Construction Corporation, Government of Bihar, Patna.

6. The Additional Director General (Head Quarter), Bihar Police Building Construction Corporation, Patna Division, Patna.

7. The Chief Engineer, Bihar Police Building Construction Corporation, Government of Bihar, Patna.

8. The Superintending Engineer, Bihar Police Building Construction Corporation, Patna Division, Patna.

9. The Executive Engineer, Bihar Police Building Construction Corporation, Patna Division, Patna.

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

For the Petitioner/s : Mr.Kundan Kumar, Advocate For the Respondent/s : Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE A. M. BADAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 27-10-2021

Petitioner has prayed for the following relief(s):-

i) For issuance of direction to the respondent authorities to pay the difference/excess Patna High Court CWJC No.7051 of 2021 dt.27-10-2021

amount of tax which the petitioner has paid after implementation of the Central Bihar Goods and Services Tax Act, 2017 in light of File No. NRRDA- GO (17)32017-FA dated 06-06-2018 issued by the National Rural Infrastructure Development Agency Ministry of Rural Development, Government of India, New Delhi, as the Agreement No. 46 SBD of 2015- 16 was executed on 06.08.2015, when the Value Added Tax (VAT), 2005, was in force in the State of Bihar and the petitioner received taxes as per the VAT Act, itself but after implementation of GST Act, 2017, w.e.f, 01.07.2017, the petitioner has been forced to pay GST in terms of the Central / Bihar Goods and Services Tax Act, 2017.

ii) For that the respondent authorities be directed to pay Rs.44,71251.19/-, the excess amount of taxes for the Financial Year of 2018-19 relating to aforementioned agreement i.e., 46 SBD of 2015-16 dated 06.08.2015, as the petitioner received total amount of VAT Rs.14,933,520.00/- whereas the petitioner has paid tax as GST of Rs.20,22,729.21/- and therefore, the petitioner would be entitled for amount of GST Rs.11,181,742.19 - 6,710,491.00 = 44,71,251.19/-.

iii) For any other relief for which the petitioner may be deemed entitled to." After the matter was heard for some time, leaned

counsel for the parties jointly prayed that the petition be

disposed of with direction to the respondent No. 3 namely the

Joint Commissioner, State Tax, Patna Central Circle, Patna to Patna High Court CWJC No.7051 of 2021 dt.27-10-2021

pass an appropriate order as is so required under the provisions

of the Goods and Services Tax.

The issue pertains to works contract awarded to the

petitioner in the year 2015, in any event prior to the enactment

of the Act.

As such, we dispose of the present petition with the

following directions:-

(a) We direct the parties to appear before the

respondent No. 3 namely the Joint Commissioner, State Tax,

Patna Central Circle, Patna on 17.11.2021 at 10:30 A.M.;

(b) The said respondent No. 3 i.e. the Joint

Commissioner, State Tax, Patna Central Circle, Patna shall

positively take a decision within a period of 08 weeks from the

date of appearance of the parties.

(c) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and

materials, if so required and desired;

(d) The respondent no. 3 shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(e) Parties through learned counsel undertakes to

fully cooperate in such proceedings and not take Patna High Court CWJC No.7051 of 2021 dt.27-10-2021

unnecessary adjournment;

(f) The said respondent shall decide the appeal on

merits expeditiously, preferably within a period of 08

weeks from the date of appearance of the parties and pass a

speaking order assigning reasons, copy whereof shall be

supplied to the parties;

(g) Liberty reserved to the petitioner to challenge

the order, if required and desired;

(h) Equally, liberty reserved to the parties to take

recourse to such other remedies as are otherwise available

in accordance with law;

(i) We are hopeful that as and when petitioner takes

recourse to such remedies, before the appropriate forum,

the same shall be dealt with, in accordance with law, with a

reasonable dispatch;

(j) We have not expressed any opinion on merits

and all issues are left open;

(k) Needless to add that if any amount is found due

and payable by the petitioner, the same shall be paid within

a period of two months thereafter and conversely, if the

amount is found payable to the petitioner, the same shall be

refunded in accordance with Chapter -11 of the Value Patna High Court CWJC No.7051 of 2021 dt.27-10-2021

Added Tax Act, 2005.

The instant petition sands disposed of in the

aforesaid terms.

Interlocutory Application(s), if any, also stands

disposed of.

Learned counsel for the respondents undertakes to

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

( A. M. Badar, J) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date 03.11.2021 Transmission Date