2025(04)LCX0066
Sane Retails Private Limited
Versus
State of Bihar
Civil Writ Jurisdiction Case No. 470 of 2024 decided on 11-04-2025
IN THE HIGH COURT OF JUDICATURE
AT PATNA
Civil Writ Jurisdiction Case No.470 of 2024
M/s Sane Retails Private Limited
having its Office No. 404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
Jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No. 1358, Second Floor, P.S- Chandigarh
Sector-34C, District- Chandigarh. (State- Haryana).
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner Cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. Commissioner Cum Secretary,
Commercial Taxes Department, Government
of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Union of India, through
the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 17613 of 2023
M/s Bathla Teletech Pvt. Ltd.
having its Office at office No.-107, Kalyani
Complex, Exhibition Road, Patna registetred in the Jurisdiction of Patliputra
Circle, Patna Bearing registration no. 10AAECB9200CIZK, through its
Authorized representative Namely Mr. Sachin Saraswat Male, aged about 24
Years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, PS Kotwali
District-Hathras Uttar Pradesh-204101
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner-Cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of
State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of
State Tax, Patliputra Circle, Central
Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India,Central Secretariat, North Block,
New Delhi-110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 17636 of 2023
M/s Bathla Telectech Pvt. Ltd.
having its office at Office No. 107, Kalyani
Complex, Exhibition Road, Patna registered in the jurisdiction of Patliputra
Circle, Patna bearing registration No. 10AAECB9200C1ZK, through its
Authorized Representative namely Mr. Sachin Saraswat, Male, aged about 24
years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, Ps Kotwali,
District Hathras, Uttar Pradesh-204101.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner-cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of
State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of
State Tax, Patliputra Circle, Central
Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 17652 of 2023
M/S Bathla Teletech Pvt. Ltd.
having its Office at Office No.-107, Kalyani
Complex, Exhibition Road, Patna registered in the Jurisdiction of Patliputra
Circle, Patna Bearing registration no. 10AAECB 9200CIZK, through its
Authorized Representative Namely Mr. Sachin Saraswat Male, aged about 24
Years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, PS Kotwali
District-Hathras Uttar Pradesh-204101
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner-Cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of
State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of
State Tax, Patliputra Circle, Central
Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
North Block, New Delhi-110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 17654 of 2023
M/s Bathla Teletech Pvt Ltd.
having its office at Office No. 107, Kalyani
Complex, Exhibition Road, Patna registered in the jurisdiction of Patliputra
Cirlce, Patna bearing registration no. 10AAECB9200C1ZK, through its
Authorized Representative namely Mr. Sachin Saraswat Male, aged about 24
years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, P.S Kotwali
District- Hathras Uttar Pradesh- 204101.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner-Cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of
State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of
State Tax, Patliputra Circle, Patliputra
Circle, Central Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India, through
the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 17914 of 2023
M/s Utkrisht Trade Solution Pvt.
Ltd. having its office at Office No. 516, Hari
Niwas, Dak Bunglow, Maurya Lok, Patna registered in the Jurisdication of
Patliputra Circle, Patna bearing registration no. 10AACCU3841NIZD,
through its Authorized Representative namely Saddab Akhtar, male aged
about 29 years, Son of Asgar Ali, Resident of H.No. 363, Block 3,
Dakshinpurin, Dr. Ambedkar Nagar, Police Station - Dr. Ambedkar Nagar,
District- South Delhi.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Additional Commissioner of State Tax
(Appeal), Central Division, Patna.
2. The Deputy Commissioner of
State Tax, Patliputra Circle, Central Division,
Pant Bhawan, Bailey Road, Patna.
3. The Commissioner of State Tax,
Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road.
4. The Union of India, through
the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 17920 of 2023
M/s Utkrisht Trade Solutions Pvt.
Ltd. having its office at Office No. 516,
Hari Niwas, Dak Bunglow, Maurya Lok, Patna registered in the jurisdiction of
Patliputra Circle, Patna bearing registration No. 10AACCU3841N1ZD,
through its Authorised Representative namely Saddab Akhtar, male, aged
about 29 years, son of Asgar Ali, resident of H. No. 363, Block 3,
Dakshinpuri, Dr. Ambedkar Nagar, Police Station-Dr. Ambedkar Nagar, Distt-
South Delhi.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Additional Commissioner of State Tax
(Appeal), Central Division, Patna.
2. The Deputy Commissioner of
State Tax, Patliputra Circle, Central Division,
Pant Bhawan, Bailey Road, Patna.
3. The Commissioner of State Tax,
Bihar Goods and Service Tax, Pant
Bhawan, Bailey Road, Patna.
4. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 17922 of 2023
M/s Utkrisht Trade Solutions Pvt.
Ltd. having its office at Office No.- 516,
Hari Niwas, Dak Bunglow, Mauryalok, Patna registered in the jurisdiction of
Patliputra Circle, Patna bearing registration no. 10AACCU3841N1ZD,
through its Authorized Representative namely Saddab Akhtar, male, aged
about 29 years, son of Asgar Ali, resident of H. No. 363, Block 3,
Dakshinpuri, Dr. Ambedkar Nagar, Police Station- Dr. Ambedkar Nagar,
District- South Delhi.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Additional Commissioner of State Tax
(Appeal), Central Division, Patna.
2. The Deputy Commissioner of
State Tax, Patliputra Circle, Central Division,
Pant Bhawan, Bailey Road, Patna.
3. The Commissioner of State Tax,
Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road. Patna .
4. The Union of India, through
the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 18089 of 2023
M/s Consulting Rooms Private
Limited having its office at Office No. N-15,
Ashiyana Galaxy, Exhibition Road, Patna- 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration no.
10AAGCC4236P2ZN, through its Authorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No. 10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32, District- Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner-Cum-Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner-Cum-Secretary
Commercial Taxes, Government of
Bihar, Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assisatant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
6. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road.
7. The Union of India, through
the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi-110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 18297 of 2023
M/s Consulting Rooms Private
Limited having its office at Office No. N-15.
Ashiyana Galaxy, Exhibition Road, Patna - 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration no.
10AAGCC4236P2ZN, through its Authorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No. 10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32 District-Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner-Cum-Secretary Commercial
Taxes, Governemnt of Bihar, Patna.
2. The Commissioner-Cum-Secretary
Commercial Taxes, Government of
Bihar, Patna
3. The Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar
6. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 18326 of 2023
M/s Consulting Rooms Private
Limited having its office No. N-15, Ashiyana
Galaxy, Exhibition Road, Patna - 800001 registered in the Jurisdiction of
Patliputra Circle, Patna bearing registration no. 10AAGCC4236P2ZN,
through its Authorized Representative namely Aakanksha Khandelwal,
(Female), aged about 32 years, Daughter of Rajesh Kumar Khandelwal, R/o
House No. 10, Block - 6, 2nd Floor, Spring Field Colony, Sec 31/32, District -
Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner-Cum-Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner-Cum-Secretary
Commercial Taxes, Government of
Bihar, Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
6. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road.
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi - 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 18394 of 2023
M/s Consulting Rooms Private
Limited having its office at Office No. N-15,
Ashiyana Galaxy, Exhibition Road, Patna - 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration no.
10AAGCC4236P2ZN, through its Authorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No. 10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32 District- Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner-Cum-Secretary Commercial
Taxes, Governemnt of Bihar, Patna.
2. The Commissioner-Cum-Secretary
Commercial Taxes, Governemnt of
Bihar, Patna
3. The Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar
6. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 18473 of 2023
M/s Consulting Rooms Private
Limited having its Ofice at Office No. No.-15,
Ashiyana Galaxy, Exhibition Road, Patna 800001 registered in the
Jurisdiction of Patliputra Circle, Patna Bearing registrationno.
10AAGCC4236P2ZN, through its Authrorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No.10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32, District-Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner-Cum-Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner-Cum-Secrerary
Commercial Taxes, Government of
Bihar, Patna.
3. The Additional Commisioner of State Tax (Appeal), Central Division, Patna.
4. The Assistant Commisioner of
State Tax Patliputra Ciecle, Patna, Central
Bihar
5. The Deputy Commissioner of
State Tax, Patliputra Ciecle, Patna, Central
Bihar
6. The Commissioner of Central
Tax, Bihar Goods and Service Tax Pant
Bhawan, Bailey Road
7. The Union of India through the
Principal Secreary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 18497 of 2023
M/s Consulting Rooms Private
Limited having its office at Office at N-15,
Asiyana Galaxy, Exhibition Road, Patna-800001 registered in the jurisdiction
of Patliputra Circle, Patna bearing registration No. 10AAGCC4236P2ZN,
through its Authorized Representative namely Aakanksha Khandelwal
(Female), aged about 32 years, Daughter of Rajesh Kumar Khandelwal, R/o
House No. 10, Block 6, 2nd Floor, Spring Field Colony, Sec 31/32, District
Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner cum Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner cum
Secretary, Commercial Taxes, Government of Bihar,
Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna Central
Bihar.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna Central
Bihar.
6. The Commissioner of Central
Tax, Bihar Good and Services Tax, Pant
Bhawan, Bailey Road.
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi 110 001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 18662 of 2023
M/s Sane Retails Private Limited
having its Office No. 404A, Kaushalya
Estate, Dak Banglow, Patna, Bihar, 800001 registered in the jurisdiction of
Patliputra Circle, Patna bearing registration, through its Authorized
Representative namely Sandeep Kumar, aged about 32 years (Male), Son of
Vinod Kumar, House No. 1358, Second Floor, P.S. - Chandigarh Sector - 34C,
District - Chandigarh. (State - Haryana)
... ... Petitioner/s
Versus
1. The State of Bihar Through the
Commissioner Cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner Cum
Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi - 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 15 of 2024
M/s Sane Retails Private Limited
having its Offce No.404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No.1358, Second Floor, P.S-Chandigarh
Sector- 34C, District-Chandigarh. (State-Haryana)
... ... Petitioner/s
Versus
1. The State of Bihar Through the
Commissioner Cum Secretary,Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner Cum
Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar
5. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 136 of 2024
M/s Sane Retails Private Limited
having its office No. 404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(male), son of Vinod Kumar, House No. 1358, Second Floor, P.s. Chandigarh
Sector-34C, District Chandigarh, (State Haryana).
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner cum
Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna Central
Bihar.
5. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 211 of 2024
M/s Shreyash Retail Private
Limited, having its office at Basement, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar - 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md Shahid Parwez aged about 41 years (male), son of Md Farooque,
Resident of Ward No.- 14, P.O.- Mahuawa, Bishunpurwa, PS Shikarpur
District- West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner -cum- Secretary, Commercial
Taxes Department Government of Bihar, Patna.
2. The Commissioner -cum-
Secretary, Commercial Taxes Department
Government of Bihar Patna, Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assisatant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central
Tax, Bihar Goods and Service Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi- 110 001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 312 of 2024
M/s Shreyash Retail Private
Limited having its office at Besment, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar- 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md. Shahid Parwez aged about 41 years (male), Son of Md.
Farooque, Resident of Ward No. 14, P.O.- Mahuawa, Bishunpurwa, PS-
Shikarpur, District- West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner -cum- Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner -cum-
Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of
State Tax, Patliputra Cirlce, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of
State Tax, Patliputra Cirlce, Patna, Central
Bihar, Patna.
6. The Commissioner of Central of
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India, through
the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 343 of 2024
M/s Sane Retails Private Limited
having its Office No.- 404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No.- 1358, Second Floor, P.S.-
Chandigarh Sector- 34C, District- Chandigarh, (State- Haryana).
... ... Petitioner/s
Versus
1. The State of Bihar through the
Commissioner Cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner Cum
Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central,
Bihar.
5. The Union of India, through
the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 345 of 2024
M/s Sane Retails Private Limited
having its Offce No.404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No.1358, Second Floor, P.S-Chandigarh
Sector- 34C, District-Chandigarh. (State-Haryana)
... ... Petitioner/s
Versus
1. The State of Bihar Department
of Commercial Taxes / State Tax,
Government of Bihar, Patna, Bihar.
2. The Commissioner Cum
Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar
5. The Union of India Through the
Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi-110001
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 356 of 2024
M/s Shreyash Retail Private
Limited having its office at Besment, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar-800001, through
its Authorized Representative namely through its Authorized Representative
namely Md. Shahid Parwez aged about 41 years (male), son of Md. Farooque,
Resident of Ward No.14, P.O. Mahuawa, Bishunpurwa, PS Shikarpur,
District-West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner cum Secretary, Commercial Taxes
Department, Government of Bihar, Patna.
2. The Commissioner cum
Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 430 of 2024
M/s Shreyash Retail Private
Limited having its office at Besment, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar - 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md Shahid Parwez aged about 41 years (male), son of Md Farooque,
Resident of Ward No. - 14, P.O. - Mahuawa, Bishunpurwa, PS Shikarpur
District- West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner-cum-Secretary, Commercial
Taxes Department Government of Bihar, Patna.
2. The
Commissioner-cum-Secretary, Commercial Taxes Department
Government of Bihar Patna, Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi - 110001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 542 of 2024
M/s Shreyash Retail Private
Limited having its office at Besment, Shop No.
2/A, Ashoka Place Basment, Exhibition Road, Patna, Bihar - 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md Shahid Parwez aged about 41 years (male), son of Md Farooque,
Resident of Ward No.- 14, P.O.- Mahuawa, Bishunpurwa, P.S. Shikarpur
District- West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner -cum- Secretary, Commercial
Taxes Department Government of Bihar, Patna.
2. The Commissioner -cum-
Secretary, Commercial Taxes Department
Government of Bihar Patna, Patna.
3. The Additional Commissioer of State Tax (Appeal), Central Division, Patna.
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central
Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the
Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi- 110 001.
... ... Respondent/s
with
Civil Writ Jurisdiction Case No. 549 of 2024
M/s Shreyash Retail Private
Limited having its Office at Besment, Shop
No.2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar-800001,
through its Authorized Representative namely Md Shahid Parwez aged about
41 Years (Male), Son of Md Farooque, Resident of Ward No.-14, P.O.-
Mahuawa, Bishunpurwa, PS Shikarpur District-West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through
Commissioner-Cum-Secreary, Commercial Taxes
Department Government of Bihar, Patna.
2. The
Commissioner-Cum-Secretary, Commercial Taxes Department
Government of Bihar, Patna.
3. The Additional Commissioner of
State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of
State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central
Tax, Bihar Goods ans Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the
Principal Secreary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001.
... ... 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
Mr. Madan Kumar, Advocate
For the Respondent/s : Mr. Vikash Kumar, SC 11
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, 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
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, 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
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, 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
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, 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
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17914 of 2023)
For the Petitioner/s
: Mr. Tarun Gulati, Sr. Advocate
Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
Mr. Parijat Saurav, Advocate
Ms. Ankit Prakash, Advocate
For the Respondent/s
: Mr. P.K. Shahi, AG
Mr. Vikash Kumar, SC 11
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17920 of 2023)
For the Petitioner/s
: Mr. Tarun Gulati, Sr. Advocate
Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
Mr. Parijat Saurav, Advocate
Ms. Ankit Prakash, Advocate
For the Respondent/s
: Mr. P.K. Shahi, AG
Mr. Vikash Kumar, SC 11
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17922 of 2023)
For the Petitioner/s
: Mr. Tarun Gulati, Sr. Advocate
Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
Mr. Parijat Saurav, Advocate
Ms. Ankit Prakash, Advocate
For the Respondent/s
: Mr. P.K. Shahi, AG
Mr. Vikash Kumar, SC 11
For UOI
: Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 18089 of 2023)
For the Petitioner/s
: Mr. Mrigank Mauli, Sr. Advocate
Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18297 of 2023)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18326 of 2023)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18394 of 2023)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18473 of 2023)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18497 of 2023)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18662 of 2023)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the Respondent/s : Mr. Raghwanand, GA 11
(In Civil Writ Jurisdiction Case No. 15 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Vikash Kumar, SC 11
(In Civil Writ Jurisdiction Case No. 136 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Raghwanand, GA 11
(In Civil Writ Jurisdiction Case No. 211 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 312 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 343 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Raghwanand, GA 11
(In Civil Writ Jurisdiction Case No. 345 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Standing
Counsel 11
(In Civil Writ Jurisdiction Case No. 356 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 430 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 542 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 549 of 2024)
For the Petitioner/s
: Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State
: Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
CORAM: HONOURABLE MR. JUSTICE
P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE ALOK KUMAR SINHA
CAV JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 11-04-2025
In these bunch
of petitions, petitioners are stated to be registered dealers. They had claimed
Input Tax Credit (for short ‘ITC’) under Section 16 (2) of the Central Goods and
Services Tax Act, 2017 (for short ‘CGST Act’) / Bihar Goods and Services Tax
Act, 2017 (for short ‘BGST Act’) for a particular period and their claims have
been rejected by the Deputy Commissioner of State Tax, Patliputra Circle,
Central Division, Patna. Feeling aggrieved by the decision of the aforementioned
Officer, they have availed statutory remedy of appeal before the appellate
authority viz., Additional Commissioner of State Tax (Appeal), Central Division,
Patna. The appellate authority has affirmed the decision of the Deputy
Commissioner of State Tax in each of the cases. Hence, each of the petitioners
have assailed the decisions of the aforementioned authorities.
2. For the purpose of factual aspects of the matter, the lead case is CWJC
No. 17914 of 2023 in the matter of M/s Utkrisht Trade Solutions Pvt.
Ltd. vs. The State of Bihar and Others. Brief facts of the case in
M/s Utkrisht Trade Solutions Pvt. Ltd. vs. The State of Bihar and Others
are as under :
| Date | Particulars |
| The Petitioner is a company having its principal place of business (“PPOB”) situated at office No. -516, Hari Niwas, Dak Bunglow, MauryaLok, Patna and is engaged in the business of trading in consumer goods including technology equipment’s lifestyle products, electronic items, home appliances, home décor etc. across India including State of Bihar. | |
| 17.10.2022 | An inspection was carried out by the Respondent at PPOB and additional place of business (“APOB”) of the Petitioner under Section 67 of the CGST and SGST Act, prima facie on the reason that the entire output tax liability for the relevant period were paid by the Petitioner by way of ITC and not cash ledger. (Annexure – 6) |
| 18.10.2022 | Summon under Section 70 of the CGST Act was issued by the Respondent No. 1 to the director of the Petitioner to give evidence and produce the relevant documents for the period December 2017 to 25.08.2022. (Annexure - 7) |
| 04.11.2022 25.11.2022 | The Petitioner replied to the above summon and submitted the requested documents before the Respondent No. 2 (Annexure – 8) (Annexure – 9) |
| 29.11.2022 | Intimation and statement of liability of the tax was served upon the Petitioner by Respondent No. 2 in GST-DRC-01. (Annexure-10) |
| 12.12.2022 | The Petitioner replied the aforesaid intimations in Part B of GST DRC-01A as per Rule 142(2A) of the CGST Rules disputing the entire amount of tax demanded by the Respondent No. 2. (Annexure – 11) |
| 13.12.2022 | Summary of show cause notices in GST DRC-01 and the show cause notices (“SCNs”) under Section 73(1) of the Act for the relevant period was served upon the Petitioner. (Annexure – 12) |
| 12.01.2023 | The Petitioner replied to the aforesaid SCN once again disputing the entire tax demanded by the Respondent No. 2 (Annexure-13) |
| 14.01.2023 | The Respondent No. 2 passed the Orders under Section 73(9) of the CGST Act for the relevant period and directed the Petitioner to deposit the tax due amounting Rs. 26,14,086/- Rs. 7,45,014/- and Rs. 2,61,410/- (Annexure – 14) |
| 20.02.2023 | Recovery proceedings under Section 79 was initiated by the Respondent No. 2 by issuing FORM GST DRC-13 to the bank of the Petitioner. (Annexure – 15) |
| 25.02.2023 | The Petitioner requested Respondent No. 2 to remove lien created on the bank accounts and also submitted that the statutory timeline to file the appeal against the Adjudication Order has not lapsed. (Annexure – 16) |
| 09.03.2023 | The Petitioner being aggrieved of the Order, filed an appeal before the Respondent No. 2 under Section 107 of the CGST Act. (Annexure – 17) |
| 11.08.2023 | The Respondents filed response to the grounds raised by the Petitioner. (Annexure – 18) |
| 21.08.2023 | The Petitioner filed the additional submission before the Respondent No. 1. (Annexure – 19) 07.10.2023 The Respondent No. 1 passed the Order-In-Appeal (“Impugned Order”) rejecting the appeal of the Petitioner. (Annexure – 1). |
Submissions on behalf of the petitioner
3. Learned senior counsel Mr. Tarun Gulati for the petitioner submitted that the
petitioner has assailed the decision of the second respondent dated 14.01.2023
(Annexure P - 14) by which petitioner’s claim for ITC has been dismissed and
further demand of Rs. 26,14,086/- is raised in the guise of rejecting ITC claim
of the petitioner on the sole issue that whatever purchases of goods made from
the supplier by the petitioner, there is no actual movement of goods in terms of
Section 16 (2) (b) (i) of CGST Act / BGST Act. Thereafter, petitioner had
preferred appeal before the appellate authority and it has been affirmed vide
decision of the second respondent dated 07.10.2023 (Annexure P – 1).
4. It is submitted that under GST legislation, in the event of trading of goods,
tax is chargeable when a purchaser purchases goods from a seller, he / she pays
the tax for the value of goods as well as GST thereon. The GST actually paid by
the purchaser to the seller is available as ITC to the purchaser which is used
for discharging GST when the purchaser further releases these goods,
resultantly, the effective tax on him / her is only on his value addition as the
tax suffered in the previous transaction is available as a credit while
discharging tax on further release. Overall condition for the claim of ITC under
Section 16 of the CGST Act is that purchaser who has actually paid the tax to
the seller and the seller had deposited the tax with the concerned government.
It is submitted that petitioner had fulfilled the conditions stipulated under
Section 16 of the CGST Act for claiming CGST. Sole contention of the respondents
is that there is no actual movement of goods from the seller to the purchaser,
on the other hand, contention of the petitioner is that petitioner had directed
the seller to deliver the goods to the end consumer, resultantly, actual goods
movement from seller to the dealer like petitioner is not existing and it is not
warranted. Such arrangement has been made to overcome certain issues to the
extent that goods need not be delivered to dealer – petitioner from supplier and
it could be delivered to the end consumer by supplier directly on the request of
dealer – petitioner. Whereas transaction papers relating to purchase and payment
of tax by the petitioner to the seller and in-turn seller had remitted tax to
the government, therefore, denial of ITC to the petitioner is on flimsy ground.
The respondents have not disputed that the petitioner had paid tax to the seller
and inturn seller had paid tax to the government. In such circumstances, there
is no point in verifying whether goods were received by the dealer physically or
not?
5. In the impugned order, concerned authority has taken note of two decisions
namely Aastha Enterprises vs. The State of Bihar and Another
passed in CWJC No. 10359 of 2023 and judgment of the Hon’ble Supreme
Court in the case of State of Karnataka vs. M/s Ecom Gill Trading Private
Limited reported in 2023 SCC OnLine SC 248 and further counter
affidavit and supplementary counter affidavit have been filed in improving the
impugned orders to the extent that deeming provision under Section 16 (2) (b) of
CGST Act is for ‘bill to ship transaction’, which is not the model followed by
the petitioner and the business model claimed to be followed by the petitioner.
6. Learned senior counsel for the petitioner submitted that two decisions cited
supra have no application to the facts of the present case. In the present case,
sole issue is whether the petitioner has complied Section 16 (2) (b) to the
extent that ‘(b) he has received the goods or services or both’. The
aforementioned provision is whether he has received the goods or not is the
issue in the present lis. It is not disputed by the respondents that on purchase
from the seller by the petitioner, he is in receipt of goods. No doubt
physically goods have not been received by the petitioner, however, petitioner
had given instruction to supplier that purchased goods by the petitioner were
required to be delivered to the end purchaser directly instead of delivering the
goods to the petitioner to avoid multiplicity factors like purchased goods
transporting from one place to another and to yet another place. To this effect,
documents are available and the same have been placed before the authorities and
the authorities have not appreciated only on the sole ground that petitioner was
not in receipt of goods physically on purchase of goods from the seller.
7. Learned counsel for the petitioner submitted that cited decision namely
Aastha Enterprises (supra) in which the seller had defaulted in not
remitting tax to the government, this is evident from paragraph Nos. 6, 10, 12
and 13, whereas in the present case supplier had deposited tax collected by him
in the government and it is not disputed by the respondents. Decision in the
case of State of Karnataka (cited supra) is not in respect of
interpretation of Section 16 (2) (b) insofar as receipt of goods namely ‘(b) he
has received the goods or services or both’. Hence the citations are
distinguishable on factual and legal aspects.
8. Learned senior counsel for the petitioner relied on Rule 36 of the Central
Goods and Service Tax Rules, 2017 and Circular No. 3/1/2018-IGST dated
25.05.2018, it relates to ‘Applicability of Integrated Goods and Services Tax
(integrated tax) on goods supplied while being deposited in a customs bonded
warehouse-reg.’, Paragraph No. 3, Circular No. 61/35/2018-GST dated 04.09.2018
relating to ‘E-way Bill in case of storing goods in godown of transporter’,
Paragraph Nos. 3 and 5. Circular No. 241/35/2024-GST dated 31.12.2024, it is
crystal clear that goods purchased by the dealer need not be physically
delivered to him, on the other hand, manufacturer/seller on purchase of goods by
the dealer and on instruction of dealer, purchased goods could be delivered to
the end purchaser. In the light of the aforementioned position that goods
purchased by the petitioner – dealer from supplier/manufacturer and on
instruction of dealer to the manufacturer/supplier, purchased goods could be
delivered to the end purchaser or consumer is the position in the present case,
therefore, petitioner is entitled to claim ITC and rejection of his claim is
liable to be set aside and further direction may be issued insofar as claim of
ITC.
Submissions on behalf of Respondent – State
9. Learned counsel for the respondent - State contended that under Section 16
(2) (b) read with Section 31 of the CGST Act relating to Tax Invoice, movement
of goods from supplier to dealer are mandatory. In support of the aforementioned
contention he relied on a decision namely State of Karnataka vs. M/s Ecom
Gill Trading Private Limited. He also relied on supplementary counter
affidavit filed on behalf of respondent No. 2, in particularly, paragraph Nos. 6
and 22 read with Section 35 and so also yet another decision in the case of
SAJ Food Products Pvt. Ltd vs. The State of Bihar and Others passed
in CWJC No. 15465 of 2022.
10. Learned counsel for the respondent - State submitted that Circular dated
31.12.2024 cited on behalf of the petitioners is distinguishable and the same is
not attracted in the present case for the reasons that in the cited Circular
dated 31.12.2024, it is work contract among manufacturer and purchaser, in which
there was an agreement or memorandum of understanding to the extent that goods
were required to be delivered to the end purchaser or consumer by the
manufacturer, on instruction of the dealer. Whereas in the present case the
situation is not similar and materials are not existing insofar as work
contract, in other words, there is no work contract / agreement among the
seller, dealer and purchaser or end consumer. In the absence of such agreement /
memorandum of understanding, whatever the transactions among the petitioner and
supplier and the end consumer or purchaser are only on paper whereas Section 16
(2) (b) of the CGST Act is specific that receiving of goods is mandatory.
Accordingly, petitioners have not made out a case so as to interfere with the
impugned orders and CWJC is liable to be dismissed.
Analysis
11. Heard learned counsels for
the respective parties.
12. There are three types of GST under the Indian GST system -
(a) CGST – Collected by the Central Government on intra – State supplies.
(b) SGST – Collected by the State Government on intra – State supplies.
(c) IGST – Integrated goods and service tax by the Central Government intra – State supplies.
The GST has benefited in
improving the efficiency of the indirect tax structure in India, reducing tax
cascading, improving compliance, and creating a more uniform tax regime across
country. GST is charged at every stage of the production and distribution
process, but it is ultimately borne by the final consumer / end consumer. The
tax is reimbursed to all the parties involved in the production process, except
for the final consumer or end consumer.
ITC – Business can claim ITC for GST paid on inputs
used in production of goods and services, which helps to eliminate the cascading
effect of tax.
13. Before adverting on the merits of the case, it is necessary to take note of
certain statutory provisions like Section 16 relates to Eligibility and
conditions for taking Input Tax Credit, Section 31 relates to Tax Invoice,
Section 35 relates to Accounts and other records and Section 155 relates to
Burden of Proof of CGST Act. Learned senior counsel for the petitioner submitted
that impugned orders are liable to be set aside on the sole issue that Section
16 (2) (b) namely ‘(b) he has received the goods or services or both’, receipt
of goods in physical mode is not mandatory, since receipt of goods is to be
interpreted in what mode viz, visible or invisible on behalf of dealer –
petitioner from the supplier. Extract of the aforementioned provisions are as
follows :
“16. Eligibility and conditions for taking input tax credit (1) – Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.
16 (2) (b) he has received the goods or services or both. Underline Supplied
[Explanation. - For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services -
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person;](c) subject to the provisions of [section 41 or section 43 A], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through uitlisation of input tax credit admissible in respect of the said supply; and
31. Tax Invoice. - (1) A registered person supplying taxable goods shall, before or at the time of,
(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other case,
issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed:
Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as may be prescribed:
[Provided that the Government may, on the recommendations of the Council, by notification, -
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in respect of which -
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued.]
(3) Notwithstanding anything contained in subsections (1) and (2) -
(a) a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him;(b) a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;
(c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:
Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;
(d) a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment;
(e) where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment;
(f) a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;
(g) a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier.
(4) In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.
(5) Subject to the provisions of clause (d) of subsection (3), in case of continuous supply of services,
(a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment;
(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment;
(c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.
(6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation.
(7) Notwithstanding anything contained in sub-section (1), where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.
Explanation – For the purposes of this section, the expression “tax invoice” shall include any revised invoice issued by the supplier in respect of a supply made earlier
This clause provides for issuance of tax invoice within the prescribed period showing the prescribed particulars. This clause also empowers the Government to specify services, for which any other document issued in lieu of tax invoice, shall be deemed to be tax invoice and also specify services where no tax invoice is required to be issued. This clause provides for issue of documents other than tax invoice in certain cases.
( Notes on Clauses ).35. Accounts and other records -(1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of--
(a) production or manufacture of goods;
(b) inward and outward supply of goods or services or both;
(c) stock of goods;
(d) input tax credit availed;
(e) output tax payable and paid; and
(f) such other particulars as may be prescribed:Provided that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business:
Provided further that the registered person may keep and maintain such accounts and other particulars in electronic form in such manner as may be prescribed.
(2) Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.
(3) The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein.
(4) Where the Commissioner considers that any class of taxable person is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed.
(5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.
Provided that noting contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor- General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”
(6) Subject to the provisions of clause (h) of subsection (5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub-section (1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of such tax.
This clause provides that every registered person shall keep and maintain at his principal place of business records showing true account of specified particulars. This clause casts responsibility on owner or operator of warehouse or godown or any other place used for storage of goods and on every transporter to maintain specified records. This clause empowers the Commissioner to notify a class of taxable persons to maintain additional accounts in other prescribed manner. This clause provides that every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant. (Notes on Clauses).
155. Burden of proof – Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.This clause provides that the burden of proving rightful claim of input tax credit will lie on the person claiming the credit. (Notes on clauses).”
14. Respondent - State relied on two decisions namely in the case of Aastha Enterprises (cited supra) and in the case of State of Karnataka (cited supra), It is necessary to reproduce paragraph No. 15 of the aforementioned judgment in the case of State of Karnataka vs. M/s Ecom Gill Trading Private Limited and it reads as under :
“15. Thus, the provisions of Section 70, quoted hereinabove, in its plain terms clearly stipulate that the burden of proving that ITC claim is correct lies upon the purchasing dealer claiming such ITC. Burden of proof that ITC claim is correct is squarely upon the assessee who has to discharge the said burden. Merely because the dealer claiming such ITC claims that he is a bona fide purchaser is not enough and sufficient. The burden of proving the correctness of ITC remains upon the dealer claiming such ITC. Such a burden of proof cannot get shifted on the Revenue. Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof cast under Section 70 of the KVAT Act, 2003. The dealer claiming ITC has to prove beyond doubt the actual transaction which can be proved by furnishing the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgment of taking delivery of goods, tax invoices and payment particulars, etc. The aforesaid information would be in addition to tax invoices, particulars of payment, etc.”
15. Having regard to the fact
that material information were not placed in that case relating to selling,
dealer details of vehicle and other issues are concerned whereas in the present
case the petitioner is stated to have produced all necessary documents,
therefore, the Assessing Officer is required to once again examine what was the
memorandum of understanding among the seller, dealer and what was the
communication to the end consumer insofar as the delivery of goods in the
absence of receipt of goods by the petitioner – dealer. Further, in the case of
SAJ Food Products Pvt. Ltd (cited supra), it is in respect of non-availment
of alternative remedy before the GST Tribunal and deposit of 20 %. GST Tribunal
has not been constituted and question of 20 % or 10 % was with reference to
various circulars was the issue. In the present case the issue is entirely
different to the extent that whether petitioner being a dealer is in receipt of
goods from the supplier and thereafter it was sold to end consumer/purchaser and
in-turn supplier has directly delivered the goods purchased by the petitioner –
dealer to the end consumer or not. In this regard, the Assessing Officer has to
take note of the aforementioned ingredients.
16. To overcome certain issues relating to transportation and delivery of goods
on more than one occasion, there is agreement / memorandum of understanding
between dealer and the supplier. On purchase of goods from the supplier,
supplier was requested to deliver the goods to the end consumer directly,
resultantly, there is no physical movement of goods to the petitioner from the
supplier. This has not been appreciated by both the authorities in their
impugned orders. In fact, respective contentions urged by the petitioners have
not been appreciated and not dealt with, to that extent there is total
non-application of mind. Whatever documents demanded by the authorities have
been furnished from time to time with reference to their show cause notices and
other communications. The cited two decisions namely in the case of Aastha
Enterprises and State of Karnataka (cited supra) by the authorities have
no application to the case in hand. They are distinguishable. Learned senior
counsel heavily relied on latest Circular dated 31.12.2024 to the effect that
goods need not be physically delivered to the dealer by the supplier on an
understanding between the dealer and supplier, the supplier could deliver the
goods directly to the end consumer on instruction. In the present case,
situation is on par with the Circular, therefore, petitioner is entitled to ITC.
On the other hand, contention of the State - respondent is only to the extent
that Section 16 (2) (b) of the CGST Act movement of goods physically to the
dealer from the supplier, read with Section 31 of the CGST Act relating to Tax
Invoice. He relied on two decisions namely in the case of Aastha
Enterprises and State of Karnataka (cited supra) and another in the case
of SAJ Food Products Pvt. Ltd (cited supra) and Section 35. Taking
note of the overall contentions, core issue involved in the present lis is
whether Section 16 (2) (b) of the CGST Act is mandatory to the extent of
receiving the goods in physical mode by the dealer – petitioner from the
supplier or not?
17. Chapter – V is in respect of Input Tax Credit (ITC) Section 16 to 21 of CGST
Act. Under Section 16 requirements are (a) possession of purchase invoice and
details of such invoices or debit – GSTR – 1 (supplier) to upload in portal.
Seller must reveal GST of dealer (under Finance Act, 2021) (b) received goods or
both. The overall requisites are Invoice/Debit note (documents) GSTR – 2A/2B.
GSTR - 1 (supplier) must be registered and uploaded in the portal and GSTR – 2B
must reflect. Receipt goods delivery is mandatory and it is not mandatory that
in physical mode, since Section 16 (2) (b) is in respect of received goods.
Under Section 38 Recipient information by supplier (portal is under Section 37)
and return filed under Section 39 (ITC Reversible GSTR – 3B) under Rule 36
documents required are invoice, recipient, proof of tax, debit note, revised
invoice to claim ITC.
18. Refund of accumulated ITC, for claiming ITC petitioner has to file form RFD
– 01 with supporting material information within the time slot under Section 54
of the CGST Act read with Rule 89 of CGST Rules (i) supplier has filed GST
returns and (ii) supplier has uploaded the invoice in their GSTR - 1 and GSTR –
2B of the recipient or buyer. In terms of CGST Circular No. 241/35/2024-GST
dated 31.12.2024 in cases where goods are delivered by the supplier to the
registered person (dealer), either directly or to any other person on the
instruction of the said registered person. The registered person shall be
considered to have received the said goods for the purpose of Clause (b) of
Sub-Section (2) of Section 16 of CGST Act. Cases where goods are deemed to have
been received by the registered person and in terms of explanation to Section 16
(2) (b) of CGST Act, the goods shall be deemed to be received by the registered
person where :
* the goods are delivered by the supplier to a recipient or to any other person on the direction of such registered person, whether acting as a agent or otherwise;
* such direction may be given before or during movement of goods; and
* the goods may be delivered either by way of transfer of document of title to goods or otherwise.
19. ‘Received’ – goods or
services. This means that without the receipt of goods or services, ITC cannot
be availed. The term ‘received’ is essential for establishing eligibility under
the law.
Explanation of ‘deemed receipt’ scenarios –
The explanation under Clause (b) of sub-Section (2) of Section 16 of CGST Act
expands the interpretation of ‘received’ to include specific situations where
the registered person may not have physical possession of the goods. Goods are
deemed to be ‘received’ under the following conditions -
(a) When the supplier delivers the goods to a transporter or another person on the registered person’s instructions, either before or during the movement of goods.
(b) When delivery of goods is confirmed through the transfer of documents of title or physical handover.
This clarification ensures that
physical possession is not the sole criteria for deeming goods ‘received’.
The CGST Act does not require that goods must be physically received at a
specific location for ITC eligibility. This is a significant departure from
older laws such as Central Excise, which required physical receipt on the
manufacturer’s premises for claiming CENVAT credited. Under the CGST Act, ITC
can be claimed based on deemed receipt, even if the goods are physically
received at a later stage or at a different location. Accordingly, in terms of
explanation whether goods are delivered by the supplier to any other person upon
the direction of the registered person then the registered person shall be
deemed to have ‘received’ such goods for the purpose of Section 16 (2) (b) of
CGST Act. It is necessary to take note of further compliance relating to goods
should be used for the purpose of and furtherance of business, subject to
fulfillment of other conditions of Section 16 and Section 17 of the CGST Act
including the condition that the said goods are used or intended to be used in
the course or furtherance of business by the said registered person. If such
goods are found to be used for non-business purpose, at any stage, that is
before physical receipt of goods or subsequently the registered person shall not
be entitled to ITC in respect of such goods under Section 16 (1) of CGST Act.
20. In view of these facts and circumstances, receipt of goods by the dealer
from supplier need not be in physical mode. On the other hand, if the dealer
apprise the competent authority to the extent that there is an agreement /
memorandum of understanding among the supplier, dealer and intimation to the end
consumer insofar as transactions of purchase of goods and its delivery to the
end consumer. In the present case, the petitioner submitted that he had produced
all necessary material information to the concerned authority to the extent that
he is in receipt of goods from the supplier. On the other hand, he had given
instruction to the supplier to supply the purchased goods to the end consumer.
To this extent the concerned authority is required to examine relevant material
information like papers of memorandum of understanding / agreement among the
petitioner – dealer and supplier and intimation to the end consumer so as to
complete the transactions relating to purchase of goods by the dealer from the
supplier and further selling the goods to the end consumer and receipt of goods
or not?
21. The cited decisions on behalf of the respondents are not assisting having
regard to the issue involved in the present lis. The cited decisions are not
relating to interpretation of Section 16 (2) (b) of CGST Act insofar as receipt
of goods in the physical mode or not read with the fulfilling other conditions.
In the case of Aastha Enterprises (cited supra), supplier had not
deposited tax collected from the purchaser to the concerned government and it is
mandatory. In the present case, the supplier is stated to have deposited tax
collected from the petitioner and it is not disputed by the State - respondent.
22. In the light of these facts and circumstances, petitioner has made out a
case so as to interfere with the impugned orders dated 14.01.2023 (Annexure – P
14) and 07.10.2023 (Annexure – P 1) and they are set aside. Matter is remanded
to the second respondent – the Deputy Commissioner of State Tax, Patliputra
Circle, Central Division, Pant Bhawan, Bailey Road, Patna to undertake fresh
exercise insofar as compliance to Rule 16 (2) (b) of the CGST Act only to the
extent that whether is there any memorandum of understanding between the
petitioner - dealer with the supplier and further materials relating to
informing the end consumer to the extent of receipt of goods (delivery of goods
by the supplier, directly or through transporter or not?). If these materials
are examined and material information are in favour of the petitioner, in that
event, the concerned authority is hereby directed to redress the grievance of
the petitioner in accordance with law, if petitioner fails to apprise with
material information to the extent of supplier on instruction from petitioner –
dealer, supplier has delivered goods to the end consumer with documentary proof,
a detailed speaking order shall be passed after issuing detailed notice and
receipt of explanation from the petitioner, the above exercise shall be
undertaken within a period of six months from the date of receipt of copy of
this order. Petitioner shall co-operate with authorities.
Re : CWJC No. 470 of 2024, CWJC No. 17613 of 2023, CWJC No. 17636 of 2023,
CWJC No. 17652 of 2023, CWJC No. 17654 of 2023, CWJC No. 17920 of 2023, CWJC No.
17922 of 2023, CWJC No. 18089 of 2023, CWJC No. 18297 of 2023, CWJC No. 18326 of
2023, CWJC No. 18394 of 2023, CWJC No. 18473 of 2023, CWJC No. 18497 of 2023,
CWJC No. 18662 of 2023, CWJC No. 15 of 2024, CWJC No. 136 of 2024, CWJC No. 211
of 2024, CWJC No. 312 of 2024, CWJC No. 343 of 2024, CWJC No. 345 of 2024, CWJC
No. 356 of 2024, CWJC No. 430 of 2024, CWJC No. 542 of 2024, CWJC No. 549 of
2024
23. These matters are similar to CWJC No. 17914 of 2023 (M/s Utkrisht
Trade Solutions Pvt. Ltd. vs. The State of Bihar and Others) and it is
not disputed by the respective counsels for the petitioners and respondents.
Accordingly, impugned orders in each of the petitions are set aside and matter
is remanded to the Deputy Commissioner of State Tax, Patliputra Circle, Central
Division, Pant Bhawan, Bailey Road, Patna to undertake fresh exercise insofar as
compliance to Rule 16 (2) (b) of the CGST Act only to the extent that whether is
there any memorandum of understanding between the petitioner - dealer with the
supplier and further with the end consumer to the extent of receipt of goods
(delivery of goods by the supplier directly or through transporter or not ?). If
these materials are examined and material information are in favour of the
petitioner, in that event, the concerned authority is hereby directed to redress
the grievance of the petitioner in accordance with law within a period of six
months from the date of receipt of copy of this order.
(P. B. Bajanthri, J)
(Alok Kumar Sinha, J)
| AFR/NAFR | AFR |
| CAV DATE | 27.03.2025 |
| Uploading Date | 11.04.2025 |
| Transmission Date |