✦ Patna High Court · 12 Sep 2024

KEC Industrial Limited v. State of Bihar

CIVIL WRIT JURISDICTION CASE No. 11425 of 2024K VINOD CHANDRAN, PARTHA SARTHY7 min read

Case at a glance

Decided: 12 Sep 2024
Bench: K VINOD CHANDRAN, PARTHA SARTHY

Provisions considered

Value Added Tax Act, 2005

Judgment

State of Bihar through the Additional Chief Secretary, Ministry of Finance, Bihar, Patna. Commissioner cum Secretary of Commercial Taxes, Vikas Bhavan, Bailey Road, Patna-800015. Joint Secretary of State Tax, Special Circle, Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001.

Assistant Commissioner of State Tax, Special Zone, Patna, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001.

Additional Commissioner of State Tax, Central Division, Patna Central Division, Patna, Vikas Bhawan, Bailey Road, Patna-800015. ... ... Respondent/s ====================================================== Civil Writ Jurisdiction Case No. 11452 of 2024 ====================================================== KEC-Delco-Varaha (JV) having its office at Bailey Road, Behind J.D. Womens College, Shastri Nagar Path, Patna, Bihar - 800023, through its authorized representative/signatory Ajeet Kumar Pandey, aged abou 47 years (M), Son of Umesh Chand Pandey, residing at S-108, Apex Royal Castle Apartment Nyay Khand-1, Indrapuram PO- Sahibabad, PS -Indrapuram,, District.-Gaziabad, (UP). Versus ... ... Petitioner/s

3. The State of Bihar through the Secretary-Cum-Commissioner- Commercial Taxes, Govt. of Bihar, Vikas Bhawan, Patna. Commissioner of Commercial Taxes, Kar Bhavan Vir Chand Patel Path, Patna, Bihar - 800001. Joint Commissioner of State Tax, Special Circle Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar - 800001.

4. Assistant Commissioner of State Tax, Special Zone, Patna, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar - 800001.

5. Additional Commissioner of State Tax, Central Division, Patna, Central Division, Patna, Vikas Bhawan, Bailey Road, Patna - 800015. ====================================================== ... ... Respondent/s

Patna High Court CWJC No.11425 of 2024(3) dt.12-09-2024 Civil Writ Jurisdiction Case No. 11553 of 2024 ====================================================== KEC-Delco-Dustan (JV) having its office at Khata No. 436, Khesara No. 744, Khoja Bajar, Mirjapur, Munger, Bihar-811201, through its authorized representative/signatory, Ajeet Kumar Pandey, aged about 47 years (M), Son of Umesh Chand Pandey, residing at S-108, Apex Royal Castle Apartment, Nyay Khand-1, Indrapuram, PO-Sahibabad, PS-Indrapuram, District. Gaziabad (UP). ... ... Petitioner/s

Versus The State of Bihar through the Secretary cum Commissioner Commercial Taxes, Govt. of Bihar, Vikas Bhawan, Patna. Commissioner of Commercial Taxes, Kar Bhavan Vir Chand Patel Path, Patna, Bihar-800001.

3. Deputy Commissioner of Commercial Taxes, Special Circle Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001.

4. Assistant Commissioner of State Tax, Special Zone, Patna, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001.

5. Additional Commissioner of State Tax, Central Division, Patna, Central Division, Patna, Vikas Bhawan, Bailwy Road, Patna-800015.

Joint Commissioner of State Tax, Special Circle, Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001. ... ... Respondent/s ====================================================== Civil Writ Jurisdiction Case No. 11582 of 2024 ====================================================== KEC International Limited having its office at Flat No. 102, Near Thakur Prasad Community Hall, Kidwaipuri, P.O. G.P.O. P.S. Buddha Colony, Patna, Bihar- 800001, through its authorized representative/signatory Ajeet Kumar Pandey, aged abou 47 years (M), Son of Umesh Chand Pandey, residing at S- 108, Apex Royal Castle Apartment Nyay Khand-1, Indrapuram PO- Sahibabad, PS Indrapuram,, District. Gaziabad, (UP). ... ... Petitioner/s

3. Versus The State of Bihar through the Additional Chief Secretary, Ministry of Finance, Bihar, Patna. Commissioner cum Secretary of Commercial Taxes, Vikas Bhavan, Bailey Road, Patna-800015. Joint Secretary of State Tax, Special Circle Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001.

4. Assistant Commissioner of State Tax, Special Zone, Patna, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001.

5. Additional Commissioner of State Tax, Central Division, Patna Central Division, Patna Vikas Bhawan, Bailey Road, Patna-800015. ====================================================== ... ... Respondent/s Patna High Court CWJC No.11425 of 2024(3) dt.12-09-2024 Civil Writ Jurisdiction Case No. 11611 of 2024 ====================================================== KEC-Delco-Varaha (JV) having its office at Bailey Road, Behind J.D. Womens College, Shastri Nagar Path, Patna, Bihar 800023, through its authorized representative/signatory Ajeet Kumar Pandey, aged abou 47 years (M), Son of Umesh Chand Pandey, residing at S-108, Apex Royal Castle Apartment Nyay Khand-1, Indrapuram PO- Sahibabad, PS Indrapuram, District. Gaziabad, (UP). ... ... Petitioner/s

3. Versus The State of Bihar through the Secretary-Cum-Commissioner- Commercial Taxes, Govt. of Bihar, Vikas Bhawan, Patna. Commissioner of Commercial Taxes, Kar Bhavan Vir Chand Patel Path, Patna, Bihar - 800001. Joint Commissioner of State Tax, Special Circle Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar - 800001.

4. Assistant Commissioner of State Tax, Special Zone, Patna, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar - 800001.

5. Additional Commissioner of State Tax, Central Division, Patna, Central Division, Patna, Vikas Bhawan, Bailey Road, Patna - 800015.

6. Joint Commissioner of State Tax, Special Circle Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar-800001. ... ... Respondent/s ====================================================== Civil Writ Jurisdiction Case No. 11615 of 2024 ====================================================== KEC-Delco- Dustan (JV) having its office at Khata No. 436, Khesara No. 744, Khoja Bajar, Mirjapur, Munger, Bihar- 811201, through its authorized representative/signatory Ajeet Kumar Pandey, aged abou 47 years (M), Son of Umesh Chand Pandey, residing at S-108, Apex Royal Castle Apartment Nyay Khand-1, Indrapuram PO- Sahibabad, PS Indrapuram,, District. Gaziabad, (UP). ... ... Petitioner/s

4. Assistant Commissioner of State Tax, Special Zone, Patna, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar - 800001.

5. Additional Commissioner of State Tax, Central Division, Patna, Central Division, Patna, Vikas Bhawan, Bailey Road, Patna - 800015. Patna High Court CWJC No.11425 of 2024(3) dt.12-09-2024 ... ... Respondent/s ====================================================== Civil Writ Jurisdiction Case No. 11851 of 2024 ====================================================== KEC International Limited having its at Flat No. 102, Near Thakur Prasad Community Hall, Kidwaipuri, P.O. G.P.O. P.S. Buddha Colony, Patna, Bihar - 800001 through its authorized representative/signatory Ajeet Kumar Pandey, aged about 47 years (M), Son of Umesh Chand Pandey, residing at S-108, Apex Royal Castle Apartment Nyay Khand-1, Indrapuram PO- Sahibabad, PS Indrapuram,, District. Gaziabad, (UP). ... ... Petitioner/s

3. Versus The State of Bihar through the Additional Chief Secretary, Ministry of Finance, Patna, Bihar-800001. Commissioner of Commercial Taxes, Kar Bhavan Vir Chand Patel Path, Patna-800001. Joint Commissioner of State Tax, Special Circle Patna, Bihar, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar- 800001.

4. Assistant Commissioner of State Tax, Special Zone, Patna, 2nd Floor, Kautalya Bhavan, Antaghat, Patna, Bihar- 800001.

5. Additional Commissioner of State Tax, Central Division, Patna Central Division, Patna, Vikas Bhawan, Bailey Road, Patna-800015. ... ... Respondent/s Mr. Atul Dayal, Advocate Mr. Vivek Prasad, GP-7 Mr. Atul Dayal, Advocate Mr. Vivek Prasad, GP-7 Mr. Atul Dayal, Advocate Mr. Vivek Prasad, GP-7 ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 11425 of 2024) For the Petitioner/s : : For the Respondent/s (In Civil Writ Jurisdiction Case No. 11452 of 2024) : For the Petitioner/s For the Respondent/s : (In Civil Writ Jurisdiction Case No. 11553 of 2024) : For the Petitioner/s For the Respondent/s : (In Civil Writ Jurisdiction Case No. 11582 of 2024) : For the Petitioner/s For the Respondent/s : (In Civil Writ Jurisdiction Case No. 11611 of 2024) For the Petitioner/s : : For the Respondent/s (In Civil Writ Jurisdiction Case No. 11615 of 2024) : For the Petitioner/s : For the Respondent/s (In Civil Writ Jurisdiction Case No. 11851 of 2024) : For the Petitioner/s For the Respondent/s : ====================================================== Mr. Atul Dayal, Advocate Mr. Vivek Prasad, GP-7 Mr. Atul Dayal, Advocate Mr. Vivek Prasad, GP-7 Mr. Atul Dayal, Advocate Mr. Vivek Prasad, GP-7 Mr. Atul Dayal, Advocate Mr. Vivek Prasad, GP-7 Patna High Court CWJC No.11425 of 2024(3) dt.12-09-2024 CORAM: HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 12-09-2024 The petitioners are different entities, assessees registered under the Value Added Tax Act, 2005 concerned with their refund applications, in the writ petitions. Re: CWJC No. 11611 of 2024, CWJC No. 11615 of 2024, CWJC No. 11851 of 2024 & CWJC No. 11452 of 2024

2. The respondent-State has filed a counter affidavit producing Annexure-R/1, which rejected the refund applications for reason of there being no sufficient documents produced.

3. In the above circumstance, the assessee would be entitled to approach the Assessing Officer with proper documents. In that circumstance, the refund applications will be considered and a speaking order passed. Re: CWJC No. 11425 of 2024, 11553 of 2024 and 11582 of 2024

4. Insofar as these applications are concerned, the stand of the Department is that the refund applications were rejected for reason of sufficient documents not being there and in the subject assessment years there is a revision filed under Section 74 of the VAT Act, by the Department. Patna High Court CWJC No.11425 of 2024(3) dt.12-09-2024

5. In the above circumstance, in the said cases, the petitioners would have to, first of all, agitate the cause before the Commissioner and then approach the Assessing Officer for refund, if any, entitled.

6. With the liberty aforesaid, we close the writ petitions. (K. Vinod Chandran, CJ) (Partha Sarthy, J) avinash/- U

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Which statutory provisions did this judgment involve?

Value Added Tax Act, 2005.

Which court decided this case, and when?

Patna High Court, on 12 Sep 2024. The bench was K VINOD CHANDRAN, PARTHA SARTHY.

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