Patna High Court - Orders
M/S Bathla Teletech Pvt Ltd. vs The State Of Bihar on 27 March, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri, Alok Kumar Sinha
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No. 470 of 2024
======================================================
M/s Sane Retails Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17613 of 2023
======================================================
M/s Bathla Teletech Pvt. Ltd.
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17636 of 2023
======================================================
M/s Bathla Telectech Pvt. Ltd.
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17652 of 2023
======================================================
M/S Bathla Teletech Pvt. Ltd.
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17654 of 2023
======================================================
M/s Bathla Teletech Pvt Ltd.
... ... Petitioner/s
Versus
The State of Bihar
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
2/10
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17914 of 2023
======================================================
M/s Utkrisht Trade Solution Pvt. Ltd.
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17920 of 2023
======================================================
M/s Utkrisht Trade Solutions Pvt. Ltd.
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17922 of 2023
======================================================
M/s Utkrisht Trade Solutions Pvt. Ltd.
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18089 of 2023
======================================================
M/s Consulting Rooms Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18297 of 2023
======================================================
M/s Consulting Rooms Private Limited
... ... Petitioner/s
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
3/10
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18326 of 2023
======================================================
M/s Consulting Rooms Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18394 of 2023
======================================================
M/s Consulting Rooms Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18473 of 2023
======================================================
M/s Consulting Rooms Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18497 of 2023
======================================================
M/s Consulting Rooms Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18662 of 2023
======================================================
M/s Sane Retails Private Limited
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
4/10
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15 of 2024
======================================================
M/s Sane Retails Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 136 of 2024
======================================================
M/s Sane Retails Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 211 of 2024
======================================================
M/s Shreyash Retail Private Limited,
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 312 of 2024
======================================================
M/s Shreyash Retail Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 343 of 2024
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
5/10
======================================================
M/s Sane Retails Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 345 of 2024
======================================================
M/s Sane Retails Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 356 of 2024
======================================================
M/s Shreyash Retail Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 430 of 2024
======================================================
M/s Shreyash Retail Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 542 of 2024
======================================================
M/s Shreyash Retail Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
6/10
with
Civil Writ Jurisdiction Case No. 549 of 2024
======================================================
M/s Shreyash Retail Private Limited
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent/s
======================================================
Appearance :
(In Civil Writ Jurisdiction Case No. 470 of 2024)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
: Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Vikas Kumar, SC-11
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 17613 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
: Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 17636 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
: Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 17652 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
: Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 17654 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
: Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
7/10
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 17914 of 2023)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate (through V.C.)
: Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
: Mr. Parijat Saurav, Advocate
: Ms. Ankita Prakash, Advocate
For the Respondent/s : Mr. P.K. Shahi, A.G.
: Mr. Vikash Kumar (SC-11)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 17920 of 2023)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate (through V.C.)
: Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
: Mr. Parijat Saurav, Advocate
: Ms. Ankita Prakash, Advocate
For the Respondent/s : Mr. P.K. Shahi, A.G.
: Mr. Vikash Kumar (Sc11)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 17922 of 2023)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate (through V.C.)
: Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
: Mr. Parijat Saurav, Advocate
: Ms. Ankita Prakash, Advocate
For the Respondent/s : Mr. P.K. Shahi, A.G.
: Mr. Vikash Kumar (Sc11)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 18089 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 18297 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 18326 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
8/10
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 18394 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 18473 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 18497 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 18662 of 2023)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate (through V.C.)
Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Raghwanand, GA 11
Mr. Pratik Kumar, AC to GA 11
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 15 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Standing Counsel 11
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 136 of 2024)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate (through V.C.)
Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Raghwanand, GA-11
Mr. Prabhat Kumar, AC to GA-11
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 211 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
9/10
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 312 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 343 of 2024)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate (through V.C.)
Mr. Mrigank Mauli, Sr. Advocate
: Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Raghwanand, Government Advocate 11
Mr. Rajnish Shandilya, AC to GA 11
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 345 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Standing Counsel 11
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 356 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 430 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 542 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
(In Civil Writ Jurisdiction Case No. 549 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr. Vivek Prasad (GP7)
: Mr. Sanjay Kumar (AC to GP7)
: Ms. Roona (AC to GP7)
For the U.O.I. : Dr. Krishna Nandan Singh, A.S.G.
Patna High Court CWJC No. 470 of 2024(13) dt.27-03-2025
10/10
: Mr. Anshuman Singh, Sr. SC
: Mr. Shivaditya Dhari Sinha, Advocate
CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE ALOK KUMAR SINHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
13 27-03-2025Heard.
2. Judgment is reserved.
3. The matter is taken up To Be Mentioned for the reasons that either of the parties have not apprised this Court insofar as circular bearing no. 241/35/2024-GST dated 31.12.2024 in which Government of India issued a clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the CGST Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.
4. Both the respective counsels made their submission on the afore-mentioned circular.
(P. B. Bajanthri, J) ( Alok Kumar Sinha, J) kiran/-
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