M/S Champion Omdev Construction ... vs The State Of Bihar
2023 Latest Caselaw 2285 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                 Civil Writ Jurisdiction Case No.6973 of 2023
     ======================================================

M/s Champion Omdev Construction Ltd., A Company registered under the

provisions of the Companies Registration Act, 1956 through its Proprietor

Neetu Singh, aged about 45 years, (Female), wife of Alok Kumar Singh,

resident of House No. 161, Patliputra Colony, P.O. and P.S. Patliputra Colony,

Patna- 800013.

... ... Petitioner/s

Versus

1. The State of Bihar through the Secretary-cum-Commissioner of State Tax,

Bihar having its office at Vikas Bhawan, Bailey Road, Patna.

2. The Additional Commissioner (Appeal) State Tax, Magadh Division, Gaya.

3. The Assistant Commissioner of State Tax, Bhabhua Circle, Bhabhua.

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

For the Petitioner/s : Mr. Jai Vardhan Narayan, Advocate For the Respondent/s : Mr. Dr. K.N. Singh, Sr. Adv, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Vivek Prasad, GP-7

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 11-05-2023 The assessment order under Section 62 of the Bihar

Goods & Service Tax Act, 2017, which is challenged in the

above writ petition, was passed on 11.12.2019 and is annexed as

Annexure- 1. An appeal was filed, which was delayed beyond

the time provided under Section 107(4) of the Bihar Goods and Patna High Court CWJC No.6973 of 2023 dt.11-05-2023

Services Tax Act, 2017 and hence, the same also stood

dismissed on 11.11.2022 (Annexure- 3). The petitioner is before

this Court challenging the assessment order under Article 226 of

the Constitution of India, which is not permissible.

However, we notice the Notification No. 06/2023 dated

31.03.2023 brought out by the Central Government on the

recommendations of the GST Council, which is reproduced as herein

below:-

In the context of the above notification, a return can be filed in Patna High Court CWJC No.6973 of 2023 dt.11-05-2023

accordance with it, in which circumstance, the assessment has to be

redone.

We dispose of the writ petition giving liberty to the petitioner

to comply with the above notification.

(K. Vinod Chandran, CJ)

( Madhuresh Prasad, J)

Rajkishore/ Shyam Bihari/-

AFR/NAFR
CAV DATE
Uploading Date          15.05.2023.
Transmission Date