Surya Automobiles vs The State Of Bihar
2023 Latest Caselaw 2145 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.5228 of 2023
     ======================================================

Surya Automobiles having its registered Office at Bela More Road, Mahant Nagar, PS-Sadar, Basudeopur-846005, Bihar through one of its Directors Vikash Kumar Singh, Male (aged about 34 Years), Resident of Road No-2, Village-Shekhpur, P.O. Shekhpur, Akharaghat, P.S. Ahiyapur, Muzaffarpur- 842002, Bihar.

... ... Petitioner/s Versus

1. The State of Bihar through the Principal Secretary Cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Additional Commissioner of State Taxes (Appeal), Muzaffarpur, Bihar.

3. The Assistant Commissioner of State Taxes, Darbhanga Circle, Darbhanga.

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

For the Petitioner/s : Mrs. Manju Jha, Advocate For the Respondent/s : Mr. Vivek Prasad (GP7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 05-05-2023 The petitioner relies on an amendment made to the

Bihar Goods and Services Tax Act, 2017 by the Bihar Goods

and Services Tax (Amendment) Act, 2021 specifically to

Section 50 which is available in Section 6 of the Amendment

Act.

It is the specific case of the petitioner that if the

proviso in Section 50 was considered for the assessment year

2018-19, definitely no interest could have been charged on the

petitioner, as is revealed from the impugned order. We see

from the amendment that the proviso was incorporated by way Patna High Court CWJC No.5228 of 2023 dt.05-05-2023

of a substitution with effect from 1st of July, 2017 which takes

in the relevant assessment year of the petitioner also, i.e. 2018-

In the above circumstance of a retrospective

amendment having coming into the Act, we are of the opinion

that the Assessing Officer should reconsider the issue. We set

aside the impugned order claiming interest for the delayed

filing of returns, only for the purpose of reconsideration by the

Assessing Officer, based also on the proviso now substituted

and the relevant circulars, if any. The matter shall be restored

to the file of the Assessing Officer who shall consider the same

after issuing notice to the petitioner.

With the above observations and directions, the writ

petition stands allowed.

(K. Vinod Chandran, CJ)

( Rajiv Roy, J) Sunil/-

AFR/NAFR                NAFR
CAV DATE
Uploading Date          08.05.2023
Transmission Date