Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

FONDEMENT BITUMENOUS INDUSTRIES PRIVATE LTD. vs. STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
MADHURESH PRASAD
Pet. Counsel
D.v. Pathy
Res. Counsel
Vikash Kumar

Petitioner / Applicant

FONDEMENT BITUMENOUS INDUSTRIES PRIVATE LTD.

Respondent STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Apr 11, 2023
Order No.

Civil Writ Jurisdiction Case No.3651 of 2023 with Civil Writ Jurisdiction Case No. 3279 of 2023

Citation

2023(4) TAXREPLY 7760

Original Order
My Favorites
Add to Fav
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) 1. The above petitions are filed by the same assesse against two assessment periods; C.W.J.C. No. 3279 of 2023 with respect to the period July 2017 to March 2018 (2017-18) and C.W.J.C No. 3651 of 2023 with respect to the period April 2018 to March 2019 (2018-19). 2. The specific ground on which the petitioner has chosen to file the writ petitions, challenging the assessment order under Article 226 of the Constitution of India; despite existence of alternative remedies as provided under the Statute, is that the parallel proceedings initiated by the Central Tax Officer and the State Tax Officer cannot be sustained. 3. We need not look at merits of the matter since the question raised is only on the jurisdiction. The petitioner was issued with summons by the Central Tax Officer as per Annexure-1, pursuant to which the petitioner is said to have filed the required documents before the said authority. The State Tax Authori....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
21
Jun
S
M
T
W
T
F
S
25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).