Patna High Court - Orders
Reliance Cement Company Private Ltd., vs The State Of Bihar on 16 July, 2021
Bench: Chief Justice, S. Kumar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9394 of 2020
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Reliance Cement Company Private Ltd., A Company incorporated under the
Companies Act. 1956 having its registered office at Industry House, 2nd
Floor, 159 Church Gate, Mumbai- 400002 and branch office at 4 Ashiana
Tower Third Floor, Exhibition Road through its authorized signatory Kamala
Kanta Sahoo (aged about 43 years) son of Karuna Kara Sahoo resident of
Vill.- Talakurunia, Via Gopalpur, Talakurunia, Baleshwar, Orissa 756044 P.O.
and P.S.- Talakurunia At present residing at 304 Ashiana Tower, Exhibition
Road, P.S.- Gandhi Maidan, Patna.
... ... Petitioner/s
Versus
1. The State of Bihar Through Commissioner of State Tax, Bihar, Patna having
its office at Vikas Bhawan, Patna.
2. Joint Commissioner of State Tax Special Circle, Patna.
3. Dy. Commissioner of Commercial Tax Special Circle, Patna.
4. The Union of India through the Secretary (Revenue), Government of India,
North Block, New Delhi 110 001
5. The Secretary (Revenue), Government of India, North Block, New Delhi 110 001
6. The Chairman, Central Board of Indirect Taxes and Customs, North Block,
New Delhi 110 001
7. The Chief Commissioner of Central GST and Central Excise, Ranchi Zone, Patna,
1st floor, Kendriya Rajaswa Bhawan (Annexe Building), Beer Chand Path,
Patna 800 001
8. The Commissioner of Central GST and Central Excise, Ranchi Zone, Patna 1,
Kendriya Rajaswa Bhawan (Annexe Building), Beer Chand Path, Patna 800001
9. The Joint Commissioner (Headquarters)of Central GST and Central Excise, Ranchi
Zone, Patna, 1st floor, Kendriya Rajaswa Bhawan (Annexe Building), Beer Chand
Path, Patna 800 001
10. The Joint Commissioner of Central GST and Central Excise, Ranchi Zone, Patna
Kendriya Rajaswa Bhawan (Annexe Building), Beer Chand Path, Patna 800 001
11. The Additional Commissioner of Central GST and Central Excise, Ranchi Zone,
Patna 1, Kendriya Rajaswa Bhawan (Annexe Building), Beer Chand Path, Patna
800 001
12. The Deputy Commissioner of Central GST and Central Excise, Ranchi Zone, Patna
1, Division, Patna Kendriya Rajaswa Bhawan (Annexe Building), Beer Chand
Path, Patna 800 001
13. The Assistant Commissioner of Central GST and Central Excise, Ranchi Zone,
Patna 1, Patna Division, Kendriya Rajaswa Bhawan (Annexe Building), Beer
Chand Path, Patna 800 001
14. The Superintendent of Central GST and Central Excise, Ranchi Zone, Patna 1,
Patna Division, Patna Kendriya Rajaswa Bhawan (Annexe Building), Beer
Chand Path, Patna 800 001
... ... Respondent/s
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For the Petitioner/s : Mr.D.V.Pathy, Advocate
Mr. Manju Jha, Advocate
For the Respondent/s : Mr. Vivek Prasad, GP-7
Patna High Court CWJC No.9394 of 2020(4) dt.16-07-2021
2/4
For the UoI : Mr. (Dr.) K. N. Singh, ASG
Mr. Anshuman Singh, Sr. SC CGST & CX
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
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(The proceedings of the Court are being conducted by
Hon'ble the Chief Justice/ Hon'ble Judges through
Video Conferencing from their residential
offices/residences. Also, the Advocates and the Staffs
joined the proceedings through Video Conferencing
from their residences/offices.)
4 16-07-2021Our attention is invited to the Circular dated 11 th of August, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (State Taxes-I Section), and Circular dated 27th of October, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (Central Board of Indirect taxes & Customs) Legal Cell, copy whereof is taken on record.
In view of the same, Union of India be impleaded as Party Respondent Nos. 4 to 14.
Registry to make necessary correction, both on the digital as also the hard file.
Dr. K.N. Singh, learned Additional Solicitor General and Shri Anshuman Singh, Sr. S.C., CGST & CX enter appearance on behalf of the newly added respondents. Patna High Court CWJC No.9394 of 2020(4) dt.16-07-2021 3/4 Petitioner has prayed for the following relief(s):-
"to issue a writ of certiorari or any other appropriate writ, order or direction calling for the records of the case and after scrutinizing the same quash the order dated 07.07.2020 (as contained in Annexure-9) issued by the respondent no.3 for the period 2016-17 under the Bihar Settlement of Taxation Disputes Act, 2019 (hereinafter called the Act) and the Bihar Settlement of Taxation Dispute Rules 2020 (hereinafter called the Rules) ii. to issue a writ of mandamus or any other appropriate writ, order or direction to the respondents to accept the settlement application filed by the petitioner under the said Act and the Rules and accordingly settle the tax liability of the petitioner.
iii. Pending final hearing and disposal of the writ petition the operation of the impugned order dated 07.07.2020 (as contained in Annexure-9) be stayed.
iv. for granting any other relief(s) to which the petitioner is otherwise found entitled to."
Learned counsel for the petitioner seeks permission to withdraw the present petition reserving liberty to file a Patna High Court CWJC No.9394 of 2020(4) dt.16-07-2021 4/4 comprehensive petition dealing with each one of the issues raised herein as also additional issues which the petitioner intends to raise.
Liberty as prayed for, is granted.
Petition is permitted to be withdrawn with the liberty aforesaid.
As and when any such petition is filed, Registry shall take steps for listing the same at the earliest.
(Sanjay Karol, CJ) ( S. Kumar, J) Ashwini/PKP/-
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