Syv Motors vs The State Of Bihar
2023 Latest Caselaw 5033 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                     Civil Writ Jurisdiction Case No.6662 of 2023
     ======================================================

SYV Motors having its registered office at SH- 50, Laheriasarai, Saidnagar, Darbhanga - 846003, Bihar through its Proprietor Vikash Kumar Singh, Male (aged about 34 years), S/o Yadubansh Kumar Singh, 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.Vikash Kumar (SC-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 03-10-2023

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.

2. It is the specific case of the petitioner that if the

proviso in Section 50 was considered for the assessment year

2017-18, definitely no interest could have been charged on the

petitioner, as is revealed from the impugned order. We see from Patna High Court CWJC No.6662 of 2023 dt.03-10-2023

the amendment that the proviso was incorporated by way of a

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

relevant assessment year of the petitioner also, i.e. 2017-2018.

3. 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.

4. With the above observations and directions, the

writ petition stands allowed.

(K. Vinod Chandran, CJ)

( Rajiv Roy, J) Anushka/-

AFR/NAFR
CAV DATE
Uploading Date          04.10.2023
Transmission Date