Patna High Court
M/S A.N. Enterprises vs Union Of India on 25 January, 2024
Bench: Chief Justice, Rajiv Roy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4643 of 2023
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M/s A.N. Enterprises through its Proprietor Md. Shaukat Noori, Male, aged
About-67 Years, S/o Ajmal Noori, Resident at Gandhi Path, Ward No.-8,
Kahare, P.S.-Saharsa, District-Saharsa,Saharsa, Bihar-852201.
... ... Petitioner/s
Versus
1. Union of India through the Secretary (revenue), Ministry of Finance,
Government of India, North Block, New Delhi-110001.
2. The Goods and Services Tax Council, through its Secretary, 5th Floor, Tower
II, Jeevan Bharati Building, Janpath Road, Cannaught Place, New Delhi-
110001.
3. The State of Bihar through its Secretary, Commercial Tax Department, Vikas
Bhawan, Bailey Road, Patna-800001.
4. The Commissioner of Central GST and Central Excise, Patna-I, 3rd Floor,
Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Patna-
800001.
5. The Commissioner, Bihar Commercial Tax Department, Government of
Bihar, Vikas Bhawan, Bailey Road, Patna-800001.
6. The Additional Commissioner (Appeal), Bihar State GST, Purnia Division,
Purnea.
7. The Assistant Commisioner, Bihar State GST, Jurisdiction-Saharsa, Purnia,
Bihar.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Amit Pandey, Advocate
For the UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Sr. SC, CGST & CX
For the State : Mr. Vivek Prasad, GP-7
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 25-01-2024
The instant writ petition has been filed under
Article 226 of the Constitution of India seeking multifarious
reliefs.
Patna High Court CWJC No.4643 of 2023 dt.25-01-2024
2. The petitioner essentially is desirous of
availing statutory remedy of appeal against the impugned order
before the Appellate Tribunal (hereinafter referred to as
"Tribunal") under Section 112 of the Bihar Goods and Services
Tax Act (hereinafter referred to as "B.G.S.T. Act").
3. However, due to non-constitution of the
Tribunal, the petitioner is deprived of his statutory remedy
under Sub-Section (8) and Sub-Section (9) of Section 112 of the
B.G.S.T. Act.
4. Under the circumstances, the petitioner is also
prevented from availing the benefit of stay of recovery of
balance amount of tax in terms of Section 112 (8) and (9) of the
B.G.S.T Act upon deposit of the amounts as contemplated under
Sub-section (8) of Section 112.
5. The respondent State authorities have
acknowledged the fact of non-constitution of the Tribunal and
come out with a notification bearing Order No. 09/2019-State
Tax, S. O. 399, dated 11.12.2019 for removal of difficulties, in
exercise of powers under Section 172 of the B.G.S.T Act, which
provides that period of limitation for the purpose of preferring
an appeal before the Tribunal under Section 112 shall start only
after the date on which the President, or the State President, as
Patna High Court CWJC No.4643 of 2023 dt.25-01-2024
the case may be, of the Tribunal after its constitution under
Section 109 of the B.G.S.T Act, enters office.
6. This Court is, therefore, inclined to dispose of
the instant writ petition in the following terms:-
(i) Subject to deposit of a sum equal to 20
percent of the remaining amount of tax in
dispute, if not already deposited, in addition to
the amount deposited earlier under Sub-Section
(6) of Section 107 of the B.G.S.T. Act, the
petitioner must be extended the statutory benefit
of stay under Sub-Section (9) of Section 112 of
the B.G.S.T. Act. The petitioner cannot be
deprived of the benefit, due to non- constitution
of the Tribunal by the respondents themselves.
The recovery of balance amount, and any steps
that may have been taken in this regard will thus
be deemed to be stayed. It is not in dispute that
similar relief has been granted by this Court in
the case of SAJ Food Products Pvt. Ltd. vs. The
State of Bihar & Others in C.W.J.C. No. 15465
of 2022.
(ii) The statutory relief of stay, on deposit of the
statutory amount, however in the opinion of this
Court, cannot be open ended. For balancing the
equities, therefore, the Court is of the opinion
that since order is being passed due to non-
constitution of the Tribunal by the respondent-
Authorities, the petitioner would be required to
present/file his appeal under Section 112 of the
B.G.S.T. Act, once the Tribunal is constituted
and made functional and the President or the
State President may enter office. The appeal
would be required to be filed observing the
statutory requirements after coming into
existence of the Tribunal, for facilitating
consideration of the appeal.
Patna High Court CWJC No.4643 of 2023 dt.25-01-2024
(iii) In case the petitioner chooses not to avail
the remedy of appeal by filing any appeal under
Section 112 of the B.G.S.T. Act before the
Tribunal within the period which may be
specified upon constitution of the Tribunal, the
respondent- Authorities would be at liberty to
proceed further in the matter, in accordance with
law.
(iv) If the above order is complied with and a
sum equivalent to 20 per cent of the remaining
amount of the tax in dispute is paid then, if there
is any attachment of the bank account of the
petitioner pursuant to the demand, the same shall
be released.
7. With the above liberty, observation and
directions, the writ petition stands disposed of.
(K. Vinod Chandran, CJ)
( Rajiv Roy, J)
Anushka/-
AFR/NAFR
CAV DATE
Uploading Date 26.01.2024
Transmission Date
