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M/S Vishwanath Traders vs Union Of India on 4 August, 2023

Author: B.V. Nagarathna

Bench: B.V. Nagarathna

     ITEM NO.31                             COURT NO.15                    SECTION XVI

                                  S U P R E M E C O U R T O F      I N D I A
                                          RECORD OF PROCEEDINGS

     Petition(s) for Special Leave to Appeal (C)                  No(s). 15594/2023

     (Arising out of impugned final judgment and order dated 20-04-2023
     in CWJC No. 82/2023 passed by the High Court of Judicature at
     Patna)

     M/S VISHWANATH TRADERS                                             Petitioner(s)

                                                   VERSUS

     UNION OF INDIA & ORS.                                              Respondent(s)

     (FOR ADMISSION and I.R. and IA No.137217/2023-EXEMPTION FROM FILING
     C/C OF THE IMPUGNED JUDGMENT and IA No.137218/2023-EXEMPTION FROM
     FILING O.T.)

     Date : 04-08-2023 This petition was called on for hearing today.

     CORAM :
                            HON'BLE MRS. JUSTICE B.V. NAGARATHNA
                            HON'BLE MR. JUSTICE UJJAL BHUYAN

     For Petitioner(s)                Mr. Kesari Kumar Tiwari, Adv.
                                      Mr. Samir Tiwari, Adv.
                                      Mr. Prakash Kumar Singh, AOR
                                      Ms. Pooja Singh, Adv.
                                      Ms. Purnima Jauhari, Adv.
                                      Mr. Brij Bhushan Jauhari, Adv.

     For Respondent(s)

                             UPON hearing the counsel the Court made the following
                                                O R D E R

Having regard to sub-section (4) of Section 107 of the Bihar Goods and Service Tax Act, 2017, there was a delay in approaching the appellate authority therefore, the High Court was justified in dismissing the writ petition.

Learned counsel for the petitioner also submitted that the Digitally signed by RADHA SHARMA Date: 2023.08.08 demand for tax has been met.

17:20:24 IST Reason:

 In the circumstances, the Special Leave Petition is dismissed. However, the question of law, if any, which arises for the assessment years in question, if arises in the subsequent years, shall be left open to be agitated in an appropriate forum by the petitioner.

Pending application(s), if any, shall stand disposed of.

(RADHA SHARMA)                                 (MALEKAR NAGARAJ)
COURT MASTER (SH)                               COURT MASTER (NSH)




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