Patna High Court
M/S Billion Polycraft Pvt. Ltd vs The Union Of India on 17 August, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11399 of 2022
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M/s Billion Polycraft Pvt. Ltd. a company Registered under the Companies
Act the having its office at Fatehjungpur, Sabalpur, Patna City, P.S -
Didarganj, District Patna through its authorized representative - Sandeep
Chandra, aged about 42 years (Male), Son of Sakaldeep Roy, Resident of
Khajekalan, Pani Tanki Road, P.S. - Gaurichak, District - Patna.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Department of Revenue, Ministry
of Finance, North Block, New Delhi - 110001.
2. Deputy Commissioner, Central Goods and Services Tax and Central Excise
Division - Patna (West), 6th Floor, Karpuri Thakur Sadan, Rajiv Nagar,
Patna.
3. Commissioner, Central Goods and Services Tax and Central Excise, Patna -
I, 3rd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna - 800001.
4. The State of Bihar through the Secretary-Cum-Commissioner-Commercial
Taxes, Govt. of Bihar, Vikas Bhawan, Patna.
5. The Secretary-Cum-Commissioner-Commercial Taxes, Govt. of Bihar,
Vikas Bhawan, Patna.
6. The Additional Commissioner State Tax (Appeals), Central Division, Patna.
7. The Joint Commissioner, State Taxes, Patna City East, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Sr. SC CGST & CX
Mr. Vikash Kumar, SC-11
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 17-08-2022
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
Patna High Court CWJC No.11399 of 2022 dt.17-08-2022
Patna High Court CWJC No.11399 of 2022 dt.17-08-2022
We do not find the respondents to have complied
with the provisions of Rule 86A of the Central Goods and
Services Tax Rule, 2017. No notice or intimation prior to
passing of the order dated 18th of July, 2022 (Annexure-P/1 Page
26) posted on e-mail blocking the Input Tax Credit (ITC) was
ever issued to the petitioner. Also, the order does not assign any
reasons in determination of the action, based on the materials
available with the officer, in blocking the account.
As such, on this short ground alone, we quash and
set aside the order dated 18th of July, 2022, passed by
Respondent no. 7, namely the Joint Commissioner, State Taxes,
Patna City East, Patna (Annexure-P/1 Page 26) with liberty to
pass a fresh order after issuing notice/intimation to the petitioner
and seeking explanation in terms thereof.
Needless to add, the order assigning reasons shall
be passed within a period of eight weeks and communicated to
Patna High Court CWJC No.11399 of 2022 dt.17-08-2022
the petitioner.
Liberty reserved to the petitioner to take recourse
to such remedies as are otherwise available under law, should
the need so arise subsequently.
The present petition stands disposed of in the
aforesaid terms.
Interlocutory Application(s), if any, shall stand
disposed of.
(Sanjay Karol, CJ)
(S. Kumar, J)
Amrendra/PKP
AFR/NAFR
CAV DATE
Uploading Date 18.08.2022
Transmission Date
