Patna High Court
M/S Savex Technologies Private Limited vs The State Of Bihar on 6 August, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.231 of 2024
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M/s Savex Technologies Private Limited a Private Limited Company
incorporated under the provisions of Companies Act, 1956, having its Branch
Office at G-37, P.C. Colony, Kankarbagh, Patna through its Authorized
Representative namely, Shiv Kumar Jha, Male, aged about 43 years, son of
Dhaneshwar Jha, Resident of House No. C/37, New A.G. Colony, Khagaul
Road, Near G.D. Goenka School, Danapur, P.S. Khagaul, District Patna.
... ... Appellant
Versus
1. The State of Bihar through the Secretary cum Commissioner of Commercial
Taxes, Bihar, presently known as Secretary cum Commissioner of State
Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna.
2. The Commissioner of Commercial Taxes, presently Known as Secretary
cum Commissioner of State Taxes, Government of Bihar, Vikash Bhawan,
Patna.
3. The Joint Commissioner of Commercial Taxes (Appeals), Central Division
Patna, presently known as Additional Commissioner of State Taxes
(Appeals), Central Division, Patna.
4. The Commercial Taxes Officer, Patliputra Circle, Patna, now known as
Assistant Commissioner of State Tax, Patliputra Circle, Patna.
... ... Respondent/s
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Appearance :
For the Appellant/s : Mr.Mohit Agarwal, Advocate.
For the Respondent/s : Mr.Vivek Prasad, G.P. 7
Ms.Roona, AC to G.P.7
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CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE S. B. PD. SINGH
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 06-08-2025
In the instant petition, Appellant has prayed for the
following relief(s):
"1. That the present appeal is being
directed against the order dated 05.12.2023,
communicated communicated on 15.12.2023 vide
Memo No. 510 dated 14.12.2023 certified copy of
which was served on 13.03.2024 passed by learned
Patna High Court MA No.231 of 2024 dt.06-08-2025
Commercial Taxes Tribunal, Bihar, Patna, presided
by Chairman, Member Department and Member
Account in Appeal Case No. PT-179 of 2019
whereby the appeal preferred by Appellant against
the order dated 25.11.2017 passed in Appeal Case
No. ST/PR-149/2017-18 by the Additional
Commissioner of State Taxes (Appeal), Central
Division, Patna was partly confirmed on the issue
of taxation of Tonner and Cartridges at the rate
prescribed for goods of residuary entry but
remanded the issue of adjustment of Entry Tax from
VAT liability and imposition of interest under
section 39(4) of the Bihar VAT Act, 2005 to the
Lower Court for fresh examination and to pass
fresh order in regard to the same."
2. On 30th July, 2025, we have passed the following
order:
"Learned counsel for the appellant
submits that the matter could be disposed of in
terms of the judgment referred in Hewlett Packard
India Sales Pvt. Ltd. Vs. State of Assam and
others reported in (2012) 56 VST 472 : 2012 SCC
OnLine Gau 903; Canon India Private Limited
Vs. State of T.N. reported in 2013 SCC OnLine
Mad 2038 : (2014) 305 ELT 255 and Wep
Peripherals Ltd. Lko. Throu Authorised Secy. Vs.
Ommissioner of Commercial Taxes U.P. Lucknow
reported in 2018 SCC OnLine All 5572.
2. Learned counsel for the State is
requested to peruse the same and make her
statement whether the matter is covered or not?
3. Re-list this matter on 06.08.2025."
3. Today, learned counsel for the State, on
instruction, submitted that the present matter could be disposed
Patna High Court MA No.231 of 2024 dt.06-08-2025
of in the light of our order dated 30.07.2025 with reference to
judicial pronouncements.
4. Accordingly, Appellant has made out a case so as
to interfere with the impugned order dated 05.12.2023 passed in
Appeal Case No. PT-178 of 2019 & PT-179 of 2019 (Memo No.
510, dated 14.12.2023) and they are set aside in the light of the
principle laid down by the judicial pronouncement (cited supra).
5. Accordingly, Miscellaneous Appeal No. 231 of
2024 stands allowed.
(P. B. Bajanthri, J)
( S. B. Pd. Singh, J)
manish/-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 08.08.2025
Transmission Date N.A
