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SYV MOTORS vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
RAJIV ROY
Pet. Counsel
Manju Jha
Res. Counsel
Vikash Kumar

Petitioner / Applicant

SYV MOTORS
Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Oct 3, 2023
Order No.

Civil Writ Jurisdiction Case No. 6662 of 2023

Citation

2023(10) TAXREPLY 8093
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner relies on an amendment made to the Bihar Goods and Services Tax Act, 2017 by the Bihar Goods and Services Tax (Amendment) Act, 2021 specifically to Section 50 which is available in Section 6 of the Amendment Act. 2. It is the specific case of the petitioner that if the proviso in Section 50 was considered for the assessment year 2017-18, definitely no interest could have been charged on the petitioner, as is revealed from the impugned order. We see from the amendment that the proviso was incorporated by way of a substitution with effect from 1st of July, 2017 which takes in the relevant assessment year of the petitioner also, i.e. 2017-2018. 3. In the above circumstance of a retrospective amendment having coming into the Act, we are of the opinion that the Assessing Officer should reconsider the issue. We set aside the impugned order claiming interest for the delayed filing of returns, only for the purpos....

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