Patna High Court
M/S Netway Solution (A Sole Proprietor ... vs The Union Of India on 16 January, 2024
Bench: Chief Justice, Rajiv Roy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.157 of 2024
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M/s Netway Solution (a Sole Proprietor Ship Firm) having it registered office
at 1st N/A, Diwakar house Boring Road, A.N.College S.K.Puri, Patna, Bihar
through its Sole Proprietor Mr. Vijay Anand, aged about 41 Year S/o
Pashupati Nath Mishra.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, Department
of Revenue, having its Officer at Rom No. 46, North Block, P.O. and P.S.
North Block, New Delhi-110001.
2. The Chief Commissioner, CGST and CX, Office at-C.R. Building, 1st Floor,
Bir Chand Patel Path, Patna, Bihar.
3. The State of Bihar through Commissioner BGST, New Secretariat, Patna.
4. Joint Commisioner of State Tax, Patna West Circle, Patna, Bihar,
5. Deputy Commissioner of State Tax, Patna West Circle, Patna, Bihar,
6. Assistant Commissioner of State Tax, Patna West Circle, Patna, Bihar,
7. Additional Commissioner (Appeal), Patna West Division, Patna,
8. Central Ware Housing Corporation through its Regional Manager, Regional
Office at-Maurya Lok Complex, Block-A, 2nd Floor, Dak Bunglow Road,
Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Anurag Saurav, Advocate
For the Respondent/s : Dr. K. N. Singh, Additional Solicitor General
For the C.W.C. : Mr. Anjani Kumar, Sr. Advocate
Mr. Alok Kumar Rahi, Advocate
For the State : Mr. Vivek Prasad, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 16-01-2024
Patna High Court CWJC No.157 of 2024 dt.16-01-2024
The petitioner is concerned with the excessive
assessment made insofar as the works contract carried out as
awarded by the Central Warehousing Corporation. The
petitioner was assessed for the year 2019-20 by Annexure-P/4
order. The books of accounts were rejected finding that the
returns of the Central Warehousing Corporation indicated a
gross payment of Rs. 1,73,53,732/- to the petitioner for the
month of March, 2020, disclosed in their returns filed before the
Tax Department. The assessment was made based on the above
figure. An appeal filed was also unsuccessful and the same was
dismissed by Annexure-P/10.
2. The petitioner before this Court has relied on
Annexure-P/9 dated 01.11.2021 issued by the Central
Warehousing Corporation. The Central Warehousing
Corporation has specifically admitted that the figures were
mistakenly shown as 1,73,53,732/- and the actual figures were
17,35,400/-. It is also seen from Annexure-P/9 that though an
attempt was made to amend the figures in the GST Portal, due to
acceptance of same by M/s Netway Solution, the amendment
could not be carried out.
3. The learned counsel for the petitioner submits
that there is no question of acceptance since the petitioner, who
Patna High Court CWJC No.157 of 2024 dt.16-01-2024
is the works contractor would not be aware of the returns filed
by the Central Warehousing Corporation. It is also submitted
that the TDS deducted and paid over to the State is only Rs.
17,354/-, which aligns with the contention of both the petitioner
and the Central Warehousing Corporation that the total contract
amount for the month is only 17,35,400/-.
4. The learned Government Advocate on
instructions submits that the portal is managed by the GST
Council and though returns could be modified, at this stage
there could be no modification carried out.
5. We cannot but notice that there is a human error
involved, especially when the Central Warehousing Corporation
has categorically said that there was a mistake insofar as
indicating the figure of payment disbursal as 1,73,53,732/-
while the actual figure was 17,35,400/-. In fact, the specific
contention of the petitioner was also that TDS was deducted
only insofar as the amount of Rs.17,35,400/-, which is also
available in the portal. Considering that there is a human error
occasioned, we are of the opinion that the Assessing Authority
can be directed to verify the TDS deducted and also keep on
record the original or authenticated copy of Annexure-P/9 and
modify the assessment accordingly. Annexure-P/4 and P/10 are
Patna High Court CWJC No.157 of 2024 dt.16-01-2024
set aside only to facilitate the exercise as we direct herein above.
6. The writ petition would stand disposed of with
the above observations.
(K. Vinod Chandran, CJ)
( Rajiv Roy, J)
sharun/-
AFR/NAFR NAFR
CAV DATE
Uploading Date 18.01.2024
Transmission Date
