Patna High Court
Rajendra Prasad Yadav vs Union Of India on 7 February, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri, Sunil Dutta Mishra
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9741 of 2024
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Rajendra Prasad Yadav Son of Rajendra Prasad Yadav a proprietary concern
having its office at Shastri Nagar, Munger, Bihar- 811201 through its
authorized signatory Manish Kumar (Male) aged about 36 years son of
Rajendra Prasad Yadav, resident of Road No. 1, Shastri Nagar, Munger, Bihar-
811201.
... ... Petitioner/s
Versus
1. Union of India, through the Secretary, Finance, North Block, New Delhi-
110001.
2. Central Board of Indirect Taxes and Customs, Ministry of Finance,
Government of India having its office at North Block, New Delhi- 110001.
3. State of Bihar through Commissioner of State Tax, Bihar, Patna having its
office at Vikas Bhawan, Patna.
4. Asst. Commissioner of State Tax, Munger, Bhagalpur, Bihar.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. D.V. Pathy, Sr. Advocate.
: Mr. Sadashiv Tiwary, Advocate.
: Mr. Hiresh Karan, Advocate.
: Ms. Prachi Pallavi, Advocate.
: Ms. Shivani Dewalla, Advocate.
For the Respondent/s : Dr. K. N. Singh, ASGI.
: Mr. Anshuman Singh, Sr. SC, CGST & CX.
: Mrs. Pratiha Sharma, Advocate.
: Mr. Vikash Kumar, SC-11.
: Mr. Akash Chaturvedi, AC to SC-11.
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CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 07-02-2025
In the instant petition, petitioner has prayed for the
following reliefs:-
"i) the Notification No.09/2023 dated
31.03.2023
(as contained in Annexure - P 3) issued
by the respondent no.2 extending the time limit
specified under sub Section (10) of Section 73 of the
Patna High Court CWJC No.9741 of 2024 dt.07-02-2025
Central Goods and Services Tax Act, 2017
(hereinafter called the Act) for issuance of order
under sub Section (1) of Section 73 of the Act for
recovery of tax not paid or short paid or of input tax
credit wrongly availed or utilized yp to 31.03.2024
being beyond the scope of powers under Section
168A of the Act being wholly without jurisdiction be
quashed.
ii) the Notification No. 56/2023 - Central Tax
dated 28.12.2023 (as contained in Annexure - P 4)
issued by the respondent no.2 extending the time
limit specified under sub Section (10) of Section 73
of the Central Goods and Services Tax Act, 2017
(hereinafter called the Act) for issuance of order
under sub Section (1) of Section 73 of the Act for
recovery of tax not paid or short paid or of input tax
credit wrongly availed or utilized up to 30.04.2024
being beyond the scope of powers under Section
168A of the Act being wholly without jurisdiction be
quashed.
iii) the order dated 28.04.2024 (as contained
in Annexure - P 2 series) and the show cause notice
dated 26.10.23 and 20.12.2023 (as contained in
Annexure - P 1 series) for the month of March 2019
and January 2019 falling in the Tax Period 2018-19
passed by the respondent no.4 under Section 73 of
the Act charging tax, interest and imposing penalty
amounting to Rs.40,31,534,/- and Rs.2,54,158/-
respectively having been passed beyond the time
limit for assessment set out in Section 73(10) of the
Act be set-aside and quashed."
2. Show cause notice DRC-01 under Section 73 of
the Bihar Goods and Services Tax Act, 2017 was issued to the
petitioner on 26.10.2023 insofar as availing of I.T.C. in the year
2018-19. In this regard, a proposal total tax and interest has been
determined. Admittedly, petitioner did not submit his explanation/
Patna High Court CWJC No.9741 of 2024 dt.07-02-2025
reply to the notice, thereafter the impugned order has been passed
on 26.10.2023 vide Annexure P-2 series. During pendency of
present petition sub-sections (5) and (6) of Section 16 have been
inserted after Section 16 (4) by the Finance (No.2) Act, 2024 dated
16.08.2024 with retrospective effect from 01.07.2017. Resultantly,
the present petition does not survive for consideration.
3. On the other hand, petitioner has a fresh cause of
action in view of retrospective insertion of sub-sections (5) and (6)
of Section 16, therefore, the present petition stands disposed of
reserving liberty to the petitioner to approach the concerned
authority in the light of insertion of sub-sections (5) and (6) of
Section 16 within a period of four weeks. Thereafter, the
concerned respondents are hereby directed to expedite the matter
in terms of relevant provisions.
4. With the above observation, the present writ
petition stands disposed of.
(P. B. Bajanthri, J)
(Sunil Dutta Mishra, J)
harish/-ritik/-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 15.02.2025
Transmission Date NA
