Patna High Court
Paradeep Phosphates Ltd vs The State Of Bihar on 6 May, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.6472 of 2019
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Paradeep Phosphates Ltd. a registered Company having its regional office at
House No.2 2nd Floor, Opp. A.N. College, BSIDC Colony, Boring Road,
Patna-800013 through its Chief Manager Finance and Accounts namely
Shashank Bhushan Mishra Male aged about 49 Years, Son of Late Kishore
Chandra Mishra resident of Plot No. 1168, Ratnakar bag-2, Tankapani Road,
Near Radhika Tower, Bhubaneswar, Khordha, (Orissa)-751018
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary Cum Commissioner,
Department of Commercial Taxes, Government of Bihar, Patna
2. The Principal Secretary Cum Commissioner, Department of State
Taxes,Government of Bihar, Patna
3. The Deputy Commissioner of Commercial Taxes Now Joint Commissioner
of State Taxes, Patliputra Circle, Patna
4. The Office of the Deputy Commissioner, CT and GST, Paradeep Range,
Jagatsinghpur Circle, Near NH 5A (Sagar Motors), Pradeep, Jagatsinghpur -
754145, Odisha.
5. The Assistant Commissioner (State Taxes), Shri Nagar Colony Circle,
Punjagutta Division, Fifth Floor, B Block, Mayur Kushal Complex, Abids,
Hyderabad - 500001, Telangana.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Adv.
Mr. Alok Kumar Jha, Adv.
Mr. Mukund Kumar, Adv.
Mr. Akash Kumar, Adv.
Mr. Aditya Raman, Adv.
For the Respondent/s : Mr. Vikash Kumar ( SC 11)
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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 : 06-05-2025
In the instant writ petition, petitioner has prayed
for following relief(s):-
"(a) For holding and a declaration
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
2/12
that that the notification number 4021 dated
25.10.2026
issued by the respondent department
of commercial taxes government of Bihar, Patna is
invalid and has no force of law is the same suffers
from absence of jurisdiction and authority in terms
of section 13(30 of the Central Sales Tax Act
1956 (hereafter referred to as the act for short)
read with rule 9 (1) of the Central Sales Tax
(Bihar) Rules 1957 (hereinafter referred to as the
Bihar rules 1957);
(b) For holding and a declaration that
neither any provision for the act nor any provision
of the Cental Sales Tax (Registration and
Turnover) Rules 1957 (hereinafter referred to as
the Cental rules 1957 for short) nor any provision
of the Bihar rules 1957 confers any power upon
the State government in the Department of
commercial taxes to delimit the scope for
correction/modification of the declaratory forms
like form F on account of technical human error so
as to render the whole purpose of the act
meaningless;
(c) For issuance of a writ in the nature of
certiorari for quashing of the letter number
817/Patna dated 06.10.2018 issued by the
respondent Joint Commissioner of State Taxes,
Patliputra Circle Patna whereby the request made
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
through letter dated 15.05.2018 has been
rejected for reasons of time-limit fixed for such
purpose by the aforesaid impugned notification
which is in fact illegal and beyond the scope of the
act, Bihar rules 1957 and cental rules 1957;
(d) for issuance of a writ or order or
direction upon the respondents specially the
respondent Joint Commissioner Of State Taxes,
Patliputra Circle Patna to a permit necessary in
declaratory form F downloaded from the website
of the respondent department for the year 2013 -
2014 as requested by the petitioner in the last
representation bearing reference number PPL/BH
14 - 15/1018 dated 15.05.2018 so that the
petitioner company may not attract huge liability
of tax and liabilities in terms of the provisions of
the act and the cental rules 1957 in other states
on account of non-production of declaratory form
F in support of stock transfers received in the
state of Bihar from other states;
(e) For grant of any other relief or reliefs
to which the petitioner is found entitled in the
facts and circumstances of this case."
2. Petitioner is into the sales of pesticides and having
three offices at Patna, Orissa and Telangana. During the
year 2013 and 14 he had transferred certain stocks from
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
Telangana and Orissa to the tune of Rs.
10,66,70,687.50/- (ten crore sixty six lakh seventy
thousand six hundred eighty seven rupees and fifty paise)
and Rs. 19,70,57,388.27/- (nineteen crore seventy lakh
fifty seven thousand three hundred eighty eight rupees
and twenty seven paise) respectively. In respect of
transfer of goods from one office to another office from a
different state, petitioner's company is required to
generate form 'F'. Form 'F' was downloaded by the
petitioner on 19.05.2014. There was an error committed
while entering Rs. 10,66,70,687.50/- (ten crore sixty six
lakh seventy thousand six hundred eighty seven rupees
and fifty paise) for Telangana and Rs. 19,70,57,388.27/-
(nineteen crore seventy lakh fifty seven thousand three
hundred eighty eight rupees and twenty seven paise) for
Orissa. In other words, certain amount mentioned in the
Telangana has been wrongly added for Orissa while
downloading form 'F'. In this backdrop, the petitioner filed
application on 05.12.2014 for rectification of form 'F'
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
issued by the State Authorities of Bihar. The same was
noted and communication has been made on 06.12.2014
stating that State of Bihar is likely to issue policy insofar
as rectification of form 'F'. Therefore, the petitioner was
asked to wait for sometime. When things stood thus, on
10.10.2015, State Government issued a notification on
25.10.2016 for rectification of form 'F' during the
intervening period from 10.11.2016 to 09.02.2017 and to
such of those form 'F' was downloaded prior to
10.10.2015. The same was not considered for the reasons
that petitioner could not invoke remedy under the
notification dated 25.10.2016. Resultantly, the petitioner
has invoked remedy before this Court. The petitioner has
sought for a declaration of the notification dated
25.10.2016 is invalid and also sought for quashing of
Letter No. 817/Patna dated 06.10.2018 issued by the
respondent - Joint Commissioner of Sales Tax, Patliputra
Circle, Patna whereby the petitioner's request for
correction of form 'F' through letter dated 15.05.2018 in
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
view of the time limit stipulated in the notification dated
25.10.2016.
3. Learned counsel for the petitioner submitted that
grievance of the petitioner is in narrow compass to the
extent of mentioning the figure in form 'F' insofar as
Telangana and Orissa which was downloaded by the
petitioner on 19.05.2014 and thereafter sought for
rectification of the same on 05.12.2024 and subsequent
dates. In not taking note of 25.10.2016 notification and
get it rectification of form 'F' would not be a hurdle, since
there is no revenue loss to the state exchequer either to
State of Bihar, State of Orissa or State of Telangana. It is
also submitted that there would not be any material
change insofar as filing of return by the petitioner for the
year 2013-14.
4. Per contra, learned counsel for the respondent
resisted the aforementioned contention and submitted that
the petitioner has not availed the benefit of notification
dated 25.10.2016 which permits for rectification of form
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
'F' during the intervening period from 10.11.2016 to
09.02.2017 to such of those persons who have
downloaded form 'F' prior to 10.10.2015. Therefore,
petitioner is not entitled to get rectification of form 'F'. He
relied on Sub-rule 3 and 7 of Rule 24 of Bihar Value
Added Tax Act, 2005 in pointing out filing of return,
deadline would be 31.12.2014 and he has also relied on
judgment of Co-ordinate Bench that rectification of form
'F' is impermissible. In the case of Cadbury India Limited
vs. State of Bihar & Anr. dated 08.08.2019, passed in
CWJC No. 15687 of 2017. Thus, the petitioner has not
made out a case so as to grant relief insofar as rectification
of form 'F' as claimed by the petitioner.
5. Heard learned counsel for the respective parties.
The petitioner is having sales transaction of pesticides
titled as " Paradeep Phosphates Ltd." having offices as
Patna, Orissa and Telangana. Stocks lying in Telangana
and Orissa was required at Patna during the year 2013
and 14. Resultantly, Patna office demanded for supply of
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
stocks from Telangana and Orissa to the tune of Rs. Rs.
10,66,70,687.50/- (ten crore sixty six lakh seventy
thousand six hundred eighty seven rupees and fifty paise)
and Rs. 19,70,57,388.27/- (nineteen crore seventy lakh
fifty seven thousand three hundred eighty eight rupees
and twenty seven paise) respectively. The aforementioned
transaction is only inter state and to self-company and not
for sales. It was internal arrangement of sales of the
petitioner's company, only taking stocks from one office to
another office. In this regard, statute mandates for
downloading of form 'F', the petitioner had downloaded
form 'F' on 19.05.2014. Thereafter, he has noticed that
certain errors were stated to have been committed while
uploading the details insofar as downloading form 'F' to
the tune of Rs. 8,10,65,722.50/- (Eight crore ten lakh
sixty five thousand seven thousand twenty two rupees and
fifty paise). To rectify the aforementioned material
information, petitioner filed application for rectification of
form 'F' on 05.12.2014. The respondents have rejected
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
the claim of rectification of form 'F'.
6. The learned counsel for the petitioner
submitted that it is only a typographical error committed
by the petitioner while furnishing information at the time
of downloading form 'F' to the tune of certain amount
from Telangana to Orissa. No harm would cause or any
revenue loss cause to the State Exchequer either to Bihar,
Telangana or Orissa. In not taking note of notification
dated 25.10.2016 insofar as rectification of form 'F'
during the intervening period from 10.11.2016 to
09.02.2017 to such of those persons who have
downloaded form 'F' prior to 10.10.2015. On this
technicalities, the official respondents cannot reject the
petitioner's claim for rectification of form 'F'. Having
regard to the advance technology, most of the
transactions are through online or some technology. Such
systems are new to the person to person. Therefore, it is
only a typographical error or errors committed by the
petitioner's staffs or officials inadvertantly and it can be
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
rectified. In other words, it is a curable defect. Curable
defects can be carried out unless there is no impact to the
extent of revenue loss to the State Exchequer.
Undisputedly, in the event of rectification of form 'F' by
the official respondent, as claimed by the petitioner, would
not result in any loss to the State Exchequer either to the
State of Bihar or State of Orissa or State of Telangana.
7. Learned counsel for the respondent relied on
Sub-section 3 and 7 of Section 24 of Bihar Value
Added Tax Act, 2005 and it relates to filing of return. In
the present case last date of filing of return is 31.12.2014,
whereas petitioner had filed return on 28.12.2014. This
provision has no application to the case in hand. Further
he relied on Judgment in the case of Cadbury India Limited
cited (supra). Factual aspects of the present case and
Cadbury India Limited are different as is evident from the
fact that in the case of Cadbury India Limited, there is no
rectification of form 'F'. On the other hand, it relates to
certain filing of revised return for a particular year.
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
Therefore, the Cadbury India Limited decision do not
assist the respondents.
8. In the light of these facts and circumstances, the
petitioner has made out a case so as to interfere with the
impugned action of the respondents. Letter No. letter
number 817/Patna dated 06.10.2018 issued by the
respondent- Joint Commissioner of State Taxes, Patliputra
Circle, Patna stands set aside. Notification dated
25.10.2016 would not come in the way of the petitioner
insofar as rectification of form 'F', for the reasons that
petitioner's rectification of form 'F' with reference to its
downloading on 19.05.2014 read with rectification
application dated 05.12.2014, there was no hurdle for the
respondents to rectify as on 05.12.2014. On the other
hand, unnecessarily official respondents were waiting for
floating of a policy decision of the State Government
insofar as issuance of notification dated 25.10.2016. In
not availing the benefit of notification dated 25.10.2016
by the petitioner, would not be a hurdle for rectification of
Patna High Court CWJC No.6472 of 2019 dt.06-05-2025
form 'F' only with reference to certain amount mentioned
in the Telangana State was taken note of for the purpose
of Orissa. Otherwise, there is no material change insofar
as taking note of both the figures in Telangana and Orissa.
In other words, certain amount which were earmarked for
Telangana has been indicated for the Orissa. Therefore,
the concerned authority is hereby directed to undertake
rectification of form 'F' within a period of three months
from the date of receipt of this order.
9. Accordingly, the present Civil Writ Jurisdiction
Case No.6472 of 2019 stands allowed.
(P. B. Bajanthri, J)
( S. B. Pd. Singh, J)
Nirajkrs/-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 16.05.2025
Transmission Date NA
