Patna High Court
Krishi Educational And Health ... vs The Union Of India on 28 October, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3374 of 2021
======================================================
Krishi Educational and Health Seva Sansthan Kailash Enclave, House No. 1,
near Sangeeta Apartment, Shivpuri, Puniachak, P.S.- Shashtri Nagar, Patna,
Bihar- 800023 through its Secretary Vindhyachal Pathak aged about 46 years
Gender Male Son of Balaji Pathak, Resident of House No. 1, Kailash Enclave,
Shivpuri, Fulwari, P.S.- Shashtri Nagar, Patna, Bihar- 800023.
... ... Petitioner/s
Versus
1. The Union of India Through the Principal Chief Commissioner of Central
Goods and Services Tax, Government of India, New Delhi.
2. The Principal Commissioner of Central Goods and Services Tax
Government of India, New Delhi.
3. The Commissioner Central Goods and Services Tax Government of India,
New Delhi.
4. The State of Bihar Through the Principal Chief Commissioner, State Tax,
Bihar, Patna.
5. The Chief Commissioner State Tax, Bihar, Patna.
6. The Joint Commissioner State Tax, Patna west Circle, Patna.
7. The Deputy Commissioner State Tax, Patna west Circle, Patna.
8. The Assistant Commissioner of State Tax Patna West Circle Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Ranjeet Kumar, Advocate
Mr. Santosh Kumar, Advocate
Mrs. Ranjeeta Singh, Advocate
Mr. Yogesh Kumar, Advocate, Advocate
For the Respondent/s : Mr.Dr.K.N.Singh (ASG)
Mr. Anshuman Singh, Sr. S.C. (CGST)
Mr. Vikash Kumar, SC 11
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE A. M. BADAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 28-10-2021
Petitioner has prayed for the following relief(s):
"i. For holding and declaring that the rate
of taxes is Nil (exempted) upon a pure service
(excluding works contract service or other
composite supplies involving supply of any goods)
provided to the Central Government, State Government
Patna High Court CWJC No.3374 of 2021 dt.28-10-2021
Patna High Court CWJC No.3374 of 2021 dt.28-10-2021
Patna High Court CWJC No.3374 of 2021 dt.28-10-2021
Undisputedly, minimum statutory period of 30 days
mandated under the provisions of Section 74(A) of
CGST/BGST Act, 2017 was not afforded to the petitioner for
making payment due and prior to the expiry of 30 days, the
assessing officer proceeded to pass the order, ex parte in nature.
The notice dated 05.02.2020 (Annexure-7) directed the
petitioner to file reply on 29th of February, 2020 which was
within the period of 30 days. It is the mandate of law that 30
days' period has to be afforded to the parties, which was not
done in the instant case.
As such, on this ground alone, we quash the notice
dated 05.02.2020 (Annexure-7) as also the order of assessment
Patna High Court CWJC No.3374 of 2021 dt.28-10-2021
dated 05.03.2020 (Annexure-8 ) with the direction to the
assessing officer to issue a fresh notice in the light of the
statutory provisions and pass an appropriate order in accordance
with law. All proceedings be positively complied with in these
matters.
Petitioner undertakes to fully co-operate.
Petition stands allowed
Interlocutory application, if any, shall also stand
disposed of.
(Sanjay Karol, CJ)
( A. M. Badar, J)
K.C.Jha/-
AFR/NAFR
CAV DATE
Uploading Date 03.11.2021
Transmission Date
