M/S Balwant Construction Pvt. Ltd. vs. The State Of Bihar And Others
(Patna High Court, Bihar)

Case Law
Petitioner / Applicant
M/S Balwant Construction Pvt. Ltd.
Respondent
The State Of Bihar And Others
Court
Patna High Court
State
Bihar
Date
Dec 18, 2020
Order No.
Civil Writ Jurisdiction Case No.2015 of 2020 Civil Writ Jurisdiction Case No. 120 of 2020, Civil Writ Jurisdiction Case No. 157 of 2020, Civil Writ Jurisdiction Case No. 404 of 2020
TR Citation
2020 (12) TR 3615
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

Petitioner, in CWJC No. 2015 of 2020, has prayed for the following relief(s):-

“For issuance of an appropriate Writ/Order or Direction in the nature of certiorari to quash the order of assessment dated 28/8/2019 passed by respondent no. 4 in connection with reference no. 98, dated 28/8/2019 under sections 62 of GST Act, in respect of the petitioner namely M/s Balwant Construction Pvt. Ltd. Pursuant to a best judgment assessment when the petitioner defaulted in filing return for the taxable period in form GSTR-3B for the month of April, 2019, financial year 2019-20 and further for a direction upon the respondent to allow the petitioner company for furnishing return with late fee if any, as the case of the petitioner does not fall under tax liability for the month of April 2019. And for stay of any recovery proceeding for the tax assessed for the month of April 2009 on the basis of the said order and for any other relief or reliefs to which the petitioner is found entitled to.”

Petitioner, in CWJC No. 120 of 2020, has prayed for the following relief(s):-

“For issuance of an appropriate Writ/Order or Direction in the nature of certiorari to quash the order of assessment dated 28/8/2019 passed by respondent no. 4 in connection with reference no. 100, dated 28/8/2019 under sections 62 of GST Act, in respect of the petitioner namely M/s Balwant Construction Pvt. Ltd. Pursuant to a best judgment assessment when the petitioner defaulted in filing return for the taxable period in form GSTR-3B for the month of June, 2019, financial year 2019-20 and further for a direction upon the respondent to allow the petitioner company for furnishing return with late fee if any. And for stay of any recovery proceeding for the tax assessed for the month of June 2019 on the basis of the said order and for any other relief or reliefs to which the petitioner is found entitled to.”

Petitioner, in CWJC No. 157 of 2020, has prayed for the following relief(s):-

“For issuance of an appropriate Writ/Order or Direction in the nature of certiorari to quash the order of assessment dated 28/8/2019 passed by respondent no. 4 in connection with reference no. 99, dated 28/8/2019 under sections 62 of GST Act, in respect of the petitioner namely M/s Balwant Construction Pvt. Ltd. Pursuant to a best judgment assessment when the petitioner defaulted in filing return for the taxable period in form GSTR-3B for the month of May, 2019, financial year 2019-20 and further for a direction upon the respondent to allow the petitioner company for furnishing return with late fee if any, as the case of the petitioner does not fall under tax liability for the month of May 2019. And for stay of any recovery proceeding for the tax assessed for the month of May 2019 on the basis of the said order and for any other relief or reliefs to which the petitioner is found entitled to.”

Petitioner, in CWJC No. 404 of 2020, has prayed for the following relief(s):-

“For issuance of an appropriate Writ/Order or Direction in the nature of writ of mandamus commanding upon the respondents, particularly, respondent no. 4, who passed the order of assessment dated 28/8/2009 in connection with reference no. 97, dated 28/8/2009 under sections 62 of GST Act, in respect of the petitioner namely M/s Balwant Construction Pvt. Ltd. pursuant to a best judgment assessment when the petitioner defaulted in filing return for the taxable period in form GSTR- 3B for the month of March, 2019, financial year 2018-19 to treat the said order of assessment to the best of his judgment deemed to have been withdrawn in view of a valid return already filed and tax deposited as reflected in the return after the service of the assessment order n terms of the sub-section (2) of Section 62 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as GST Act 2017). And further for a direction upon the respondent to acknowledge the return and the tax so paid for the taxable period i.e. March 2019 and state of any recovery proceedings of the amount of tax assessed under the assessment order dated 28/8/2019.”

Learned counsel for the petitioner seeks permission to withdraw the present petitions.

Permission granted.

Petitions stand dismissed as withdrawn.

Interlocutory application(s), if any, shall also stand disposed of.

Please Wait
  • Home
  • /
  • caselaw
  • /
  • m s balwant construction pvt ltd vs the state of bihar and others patna high court

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096