Patna High Court
Kashish Developers Limited vs The State Of Bihar on 27 October, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.114 of 2021
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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 Principal Secretary-cum- Commissioner, Building Construction
Department, Government of Bihar, Patna.
6. The Engineer-in- Chief-cum- Additional Commissioner-cum- Special
Secretary, Building Construction Department, Government of Bihar, Patna.
7. The Chief Engineer, Building Construction Department, Government of
Bihar, Patna.
8. The Superintending Engineer Building Division, Katihar, Building
Construction Department, Bihar, Patna.
9. The Executive Engineer, Building Division, Katihar, Building Construction
Department, Bihar, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Ranjeet Kumar, Advocate
For the Respondent/s : Mr. Vivek Prasad, GP-7
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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
amount of tax which the petitioner has paid after
Patna High Court CWJC No.114 of 2021 dt.27-10-2021
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. 05 SBD of 2016-
17 was executed on 07.03.2017, 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.3,389,113.72/-, the excess amount
of taxes for the Financial Year of 2017-18 relating to
aforementioned agreement i.e., 05 SBD of 2016-17
dated 07.03.2017, as the petitioner received total
amount of VAT Rs.4,702,729.00/- whereas the
petitioner has paid tax as GST of Rs.8,091,843.00/-
and therefore, the petitioner would be entitled for
amount of GST Rs.80,91,843 - 47,02,729 =
33,89,113.72/-.
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
pass an appropriate order as is so required under the provisions
Patna High Court CWJC No.114 of 2021 dt.27-10-2021
of the Goods and Services Tax.
The issue pertains to works contract awarded to the
petitioner in the year 2017, 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
unnecessary adjournment;
Patna High Court CWJC No.114 of 2021 dt.27-10-2021
(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
Added Tax Act, 2005.
Patna High Court CWJC No.114 of 2021 dt.27-10-2021
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
