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BARHONIA ENGICON PRIVATE LIMITED & OTHERS vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Bijay Kumar Gupta
Alok Kumar Sinha
Res. Counsel
K. N. Singh
Anshuman Singh

Petitioner / Applicant

BARHONIA ENGICON PRIVATE LIMITED & OTHERS
Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Nov 27, 2024
Order No.

Civil Writ Jurisdiction Case No. 4180, 4505, 4533, 5233, 5647, 5805, 5891, 6190, 6195, 6211, 6533, 6831, 6895, 7009, 7076, 7286, 7360, 7662, 9103, 9108, 9218, 9453, 9527, 9555, 9585, 9970, 10182, 10981, 11216, 11510, 11511, 11662, 11828, 11833, 11860, 11913, 11914 of 2024

Citation

2024(11) TAXREPLY 11773
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ORDER

CAV JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The above batch of writ petitions challenge assessment orders of 2017-18, 2018-19 and 2019-20, primarily on the ground of limitation. The petitioners are aggrieved with the extension of limitation, as provided under Section 73 (10) of the Central Goods and Services Tax Act, 2017 and the Bihar Goods and Services Tax Act, 2017 (‘GST Act’ hereinafter with reference to both enactments, which have ‘in pari materia’ provisions); brought in, invoking Section 168A of the respective enactments. The due date for furnishing of annual returns for a financial year, as per both the GST enactments, is 31st December of that financial year, as per Section 44. The assessment orders challenged in each of the writ petitions, for the respective assessment years, were passed on the basis of the extension; beyond the period of three years from the 31st of December of the subject year; which is the limitation provided under Se....

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