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VOLTAS LIMITED vs. THE STATE OF BIHAR
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Jayanta Ray Chaudhury

Binay Kumar

Res. Counsel

Vikash Kumar

Petitioner / Applicant	VOLTAS LIMITED
Respondent	THE STATE OF BIHAR
Court	Patna High Court
State	Bihar
Date	Aug 23, 2023
Order No.	Civil Writ Jurisdiction Case No.14579 of 2018
Citation	2023(8) TAXREPLY 7853
Original Order
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ORDER
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The writ petition challenges the order passed under Section 68(1) read with Section 129(1) of the Bihar Goods and Services Tax Act, 2017. The said order has raised a demand of Rs. 1,05,656.00 against the petitioner herein through the driver, who was carrying a consignment of goods, sold by the petitioner to another. 2. Learned counsel for the petitioner first relied on the Notification issued by the Commissioner of Commercial Taxes produced at Annexure-2. The said Notification provides that any movement of goods originating and terminating within the State of Bihar will not be required to generate any e-way bill; i.e. an intra-state transaction, when the consignment value does not exceed Two Lac Rupees. It is pointed out that three of the consignments, invoice value of which did not exceed the said amount, were not reckoned for generating any e-way bill; on the strength of the Gazette Notification. Insofar as the consignm....