Advocates:
['Krishna Mohan Mishra', '', 'Prasoon Kumar', 'VIKASH KUMAR SC']

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7596 of 2022

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M/s Vijay Electrical Limited a company registered under Indian Companies

Act having its registered office at Road No. 6-3-648/1 and 2 Raj Bhavan

Road, Somajiguda, Hyderabad- 500082, Regional Office at- Sia Kripa, Miss

Mandal Compound, East Boring Road Canal Road, Patna, Bihar- 800001,

through its Manager- Finance and Account and authorized signatory Meher

Tej K R S V Alamuri, son of Bala Krishna, Permanent address- Gollala

Veedhi, Nallajarla Mandalam, Dubacherla, West Godavari, Andhra Pradesh-

534112, presently residing at- Sai Kripa, Mismandal, East Boring Canal

Road, Post- GPO, P.S.- Buddha Colony, Patna- 800001

... ... Petitioner/s

Versus

1.

The State of Bihar through Principal Secretary, Department of State

Commercial Tax, Bihar, Patna.

2.

The Commissioner, State Commercial Tax, Bihar, Patna.

3.

The Joint Commissioner of State Commercial Tax, Patliputra, Patna, Bihar.

4.

The Deputy Commissioner, State Tax, Patliputra Circle, Patna, Bihar.

5.

The Assistant Commissioner, State Tax, Patliputra Circle, Patna, Bihar.

... ... Respondent/s

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Appearance :

For the Petitioner/s

:

Mr.Krishna Mohan Mishra, Advocate

For the Respondent/s

:

Mr.Vikash Kumar (SC11)

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CORAM: HONOURABLE THE CHIEF JUSTICE

and

HONOURABLE MR. JUSTICE S. KUMAR

ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 21-06-2022

Heard learned counsel for the parties.

The petitioner has prayed for the following relief/s :-

Patna High Court CWJC No.7596 of 2022 dt.21-06-2022

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“To quash and set aside the order passed

in appeal dated 04.02.2022 by additional

commissioner of state tax appeal, central division

Patna whereby and whereunder the ld. Additional

Appellate Commissioner had confirmed the order

passed by Assistant Commissioner of State Tax

Patliputra Circle-Patna dated 27.01.2020 whereby

and whereunder the tax levied under GST Act of Rs.

2, 82,26,090/- as well as penalty and interest has

been conformed.

ii. To hold and declare that the order

passed by assessing officer dated 27.01.2020 which

affirm by the Additional Commissioner of State Tax,

is bad and illegal as such the order dated 27.01.2020

is also liable to quash in view of the fact that the

demand created under section 73 of the Act is illegal

and without jurisdiction because the claim made by

petitioner on account of input tax credit or VAT for

adjustment against GST is valid.

Iii. To hold and declare that the interest

and penalty levied on assessed tax is wholly bad and

illegal in view of the fact that the petitioner had paid

excess tax equal to the amount of tax assessed under

section 73 as such, the levy of interest and penalty is

highly unreasonable and against the provision of

law.

iv. To further hold and declare that the

Appellate Additional Commissioner has no power

and authority to levy interest, from 12.03.2018 i.e.

from the date of passing of order of assessment to

the date of appellate order dated 07.12.2021 as such,

levy of interest made by appellate commissioner is

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against the provision of the Act.

v. To pass any writ/writ, order/orders,

direction/directions as deemed fit and proper.”

It is brought to our notice that vide impugned order dated

04.02.2022, passed by Additional Commissioner of State

Taxes(Appeals), Central Division, Patna in Appeal Case No.

AD1008210151030, the appeal of the petitioner against the order

dated 27.01.2020, issued by the respondent no. 5, namely, the

Assistant Commissioner, State Tax, Patliputra Circle, Patna, Bihar,

has been rejected affirming the order of the Assessing Authority.

Learned counsel for the Revenue, states that he has no

objection if the matter is remanded