Patna High Court
M/S Bathla Teletech Pvt. Ltd vs The State Of Bihar on 11 April, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri, Alok Kumar Sinha
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.470 of 2024
======================================================
M/s Sane Retails Private Limited having its Office No. 404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
Jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No. 1358, Second Floor, P.S- Chandigarh
Sector-34C, District- Chandigarh. (State- Haryana).
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner Cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. Commissioner Cum Secretary, Commercial Taxes Department, Government
of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Union of India, through the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17613 of 2023
======================================================
M/s Bathla Teletech Pvt. Ltd. having its Office at office No.-107, Kalyani
Complex, Exhibition Road, Patna registetred in the Jurisdiction of Patliputra
Circle, Patna Bearing registration no. 10AAECB9200CIZK, through its
Authorized representative Namely Mr. Sachin Saraswat Male, aged about 24
Years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, PS Kotwali
District-Hathras Uttar Pradesh-204101
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner-Cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of State Tax, Patliputra Circle, Central
Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India,Central Secretariat, North Block,
New Delhi-110001.
... ... Respondent/s
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
2/43
======================================================
with
Civil Writ Jurisdiction Case No. 17636 of 2023
======================================================
M/s Bathla Telectech Pvt. Ltd. having its office at Office No. 107, Kalyani
Complex, Exhibition Road, Patna registered in the jurisdiction of Patliputra
Circle, Patna bearing registration No. 10AAECB9200C1ZK, through its
Authorized Representative namely Mr. Sachin Saraswat, Male, aged about 24
years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, Ps Kotwali,
District Hathras, Uttar Pradesh-204101.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner-cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of State Tax, Patliputra Circle, Central
Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17652 of 2023
======================================================
M/S Bathla Teletech Pvt. Ltd. having its Office at Office No.-107, Kalyani
Complex, Exhibition Road, Patna registered in the Jurisdiction of Patliputra
Circle, Patna Bearing registration no. 10AAECB 9200CIZK, through its
Authorized Representative Namely Mr. Sachin Saraswat Male, aged about 24
Years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, PS Kotwali
District-Hathras Uttar Pradesh-204101
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner-Cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of State Tax, Patliputra Circle, Central
Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
3/43
North Block, New Delhi-110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17654 of 2023
======================================================
M/s Bathla Teletech Pvt Ltd. having its office at Office No. 107, Kalyani
Complex, Exhibition Road, Patna registered in the jurisdiction of Patliputra
Cirlce, Patna bearing registration no. 10AAECB9200C1ZK, through its
Authorized Representative namely Mr. Sachin Saraswat Male, aged about 24
years, S/o Mahesh Chandra Saraswat, R/o Nahroi, Kunwarpur, P.S Kotwali
District- Hathras Uttar Pradesh- 204101.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner-Cum-Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeal), Central Division,
Commercial Taxes Department, Government of Bihar, Patna.
3. The Assistant Commissioner of State Tax, Patliputra Circle, Patliputra
Circle, Central Commercial Taxes Department, Government of Bihar, Patna.
4. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Government of India, Bailey Road, Patna.
5. The Union of India, through the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17914 of 2023
======================================================
M/s Utkrisht Trade Solution Pvt. Ltd. having its office at Office No. 516, Hari
Niwas, Dak Bunglow, Maurya Lok, Patna registered in the Jurisdication of
Patliputra Circle, Patna bearing registration no. 10AACCU3841NIZD,
through its Authorized Representative namely Saddab Akhtar, male aged
about 29 years, Son of Asgar Ali, Resident of H.No. 363, Block 3,
Dakshinpurin, Dr. Ambedkar Nagar, Police Station - Dr. Ambedkar Nagar,
District- South Delhi.
... ... Petitioner/s
Versus
1. The State of Bihar through the Additional Commissioner of State Tax
(Appeal), Central Division, Patna.
2. The Deputy Commissioner of State Tax, Patliputra Circle, Central Division,
Pant Bhawan, Bailey Road, Patna.
3. The Commissioner of State Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road.
4. The Union of India, through the Principal Secretary, Department of
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
4/43
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17920 of 2023
======================================================
M/s Utkrisht Trade Solutions Pvt. Ltd. having its office at Office No. 516,
Hari Niwas, Dak Bunglow, Maurya Lok, Patna registered in the jurisdiction of
Patliputra Circle, Patna bearing registration No. 10AACCU3841N1ZD,
through its Authorised Representative namely Saddab Akhtar, male, aged
about 29 years, son of Asgar Ali, resident of H. No. 363, Block 3,
Dakshinpuri, Dr. Ambedkar Nagar, Police Station-Dr. Ambedkar Nagar, Distt-
South Delhi.
... ... Petitioner/s
Versus
1. The State of Bihar through the Additional Commissioner of State Tax
(Appeal), Central Division, Patna.
2. The Deputy Commissioner of State Tax, Patliputra Circle, Central Division,
Pant Bhawan, Bailey Road, Patna.
3. The Commissioner of State Tax, Bihar Goods and Service Tax, Pant
Bhawan, Bailey Road, Patna.
4. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 17922 of 2023
======================================================
M/s Utkrisht Trade Solutions Pvt. Ltd. having its office at Office No.- 516,
Hari Niwas, Dak Bunglow, Mauryalok, Patna registered in the jurisdiction of
Patliputra Circle, Patna bearing registration no. 10AACCU3841N1ZD,
through its Authorized Representative namely Saddab Akhtar, male, aged
about 29 years, son of Asgar Ali, resident of H. No. 363, Block 3,
Dakshinpuri, Dr. Ambedkar Nagar, Police Station- Dr. Ambedkar Nagar,
District- South Delhi.
... ... Petitioner/s
Versus
1. The State of Bihar through the Additional Commissioner of State Tax
(Appeal), Central Division, Patna.
2. The Deputy Commissioner of State Tax, Patliputra Circle, Central Division,
Pant Bhawan, Bailey Road, Patna.
3. The Commissioner of State Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road. Patna .
4. The Union of India, through the Principal Secretary, Department of
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
5/43
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18089 of 2023
======================================================
M/s Consulting Rooms Private Limited having its office at Office No. N-15,
Ashiyana Galaxy, Exhibition Road, Patna- 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration no.
10AAGCC4236P2ZN, through its Authorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No. 10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32, District- Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner-Cum-Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner-Cum-Secretary Commercial Taxes, Government of
Bihar, Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assisatant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
6. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road.
7. The Union of India, through the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi-110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18297 of 2023
======================================================
M/s Consulting Rooms Private Limited having its office at Office No. N-15.
Ashiyana Galaxy, Exhibition Road, Patna - 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration no.
10AAGCC4236P2ZN, through its Authorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No. 10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32 District-Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner-Cum-Secretary Commercial
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
6/43
Taxes, Governemnt of Bihar, Patna.
2. The Commissioner-Cum-Secretary Commercial Taxes, Government of
Bihar, Patna
3. The Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar
6. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18326 of 2023
======================================================
M/s Consulting Rooms Private Limited having its office No. N-15, Ashiyana
Galaxy, Exhibition Road, Patna - 800001 registered in the Jurisdiction of
Patliputra Circle, Patna bearing registration no. 10AAGCC4236P2ZN,
through its Authorized Representative namely Aakanksha Khandelwal,
(Female), aged about 32 years, Daughter of Rajesh Kumar Khandelwal, R/o
House No. 10, Block - 6, 2nd Floor, Spring Field Colony, Sec 31/32, District -
Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner-Cum-Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner-Cum-Secretary Commercial Taxes, Government of
Bihar, Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
6. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road.
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi - 110001.
... ... Respondent/s
======================================================
with
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
7/43
Civil Writ Jurisdiction Case No. 18394 of 2023
======================================================
M/s Consulting Rooms Private Limited having its office at Office No. N-15,
Ashiyana Galaxy, Exhibition Road, Patna - 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration no.
10AAGCC4236P2ZN, through its Authorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No. 10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32 District- Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner-Cum-Secretary Commercial
Taxes, Governemnt of Bihar, Patna.
2. The Commissioner-Cum-Secretary Commercial Taxes, Governemnt of
Bihar, Patna
3. The Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar
6. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18473 of 2023
======================================================
M/s Consulting Rooms Private Limited having its Ofice at Office No. No.-15,
Ashiyana Galaxy, Exhibition Road, Patna 800001 registered in the
Jurisdiction of Patliputra Circle, Patna Bearing registrationno.
10AAGCC4236P2ZN, through its Authrorized Representative namely
Aakanksha Khandelwal, (Female), aged about 32 years, Daughter of Rajesh
Kumar Khandelwal, R/o House No.10, Block-6, 2nd Floor, Spring Field
Colony, Sec 31/32, District-Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner-Cum-Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner-Cum-Secrerary Commercial Taxes, Government of
Bihar, Patna.
3. The Additional Commisioner of State Tax (Appeal), Central Division, Patna.
4. The Assistant Commisioner of State Tax Patliputra Ciecle, Patna, Central
Bihar
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
8/43
5. The Deputy Commissioner of State Tax, Patliputra Ciecle, Patna, Central
Bihar
6. The Commissioner of Central Tax, Bihar Goods and Service Tax Pant
Bhawan, Bailey Road
7. The Union of India through the Principal Secreary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18497 of 2023
======================================================
M/s Consulting Rooms Private Limited having its office at Office at N-15,
Asiyana Galaxy, Exhibition Road, Patna-800001 registered in the jurisdiction
of Patliputra Circle, Patna bearing registration No. 10AAGCC4236P2ZN,
through its Authorized Representative namely Aakanksha Khandelwal
(Female), aged about 32 years, Daughter of Rajesh Kumar Khandelwal, R/o
House No. 10, Block 6, 2nd Floor, Spring Field Colony, Sec 31/32, District
Faridabad, Haryana.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner cum Secretary Commercial
Taxes, Government of Bihar, Patna.
2. The Commissioner cum Secretary, Commercial Taxes, Government of Bihar,
Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna Central
Bihar.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna Central
Bihar.
6. The Commissioner of Central Tax, Bihar Good and Services Tax, Pant
Bhawan, Bailey Road.
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi 110 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18662 of 2023
======================================================
M/s Sane Retails Private Limited having its Office No. 404A, Kaushalya
Estate, Dak Banglow, Patna, Bihar, 800001 registered in the jurisdiction of
Patliputra Circle, Patna bearing registration, through its Authorized
Representative namely Sandeep Kumar, aged about 32 years (Male), Son of
Vinod Kumar, House No. 1358, Second Floor, P.S. - Chandigarh Sector - 34C,
District - Chandigarh. (State - Haryana)
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
9/43
... ... Petitioner/s
Versus
1. The State of Bihar Through the Commissioner Cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner Cum Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar.
5. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi - 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15 of 2024
======================================================
M/s Sane Retails Private Limited having its Offce No.404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No.1358, Second Floor, P.S-Chandigarh
Sector- 34C, District-Chandigarh. (State-Haryana)
... ... Petitioner/s
Versus
1. The State of Bihar Through the Commissioner Cum Secretary,Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner Cum Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar
5. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 136 of 2024
======================================================
M/s Sane Retails Private Limited having its office No. 404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(male), son of Vinod Kumar, House No. 1358, Second Floor, P.s. Chandigarh
Sector-34C, District Chandigarh, (State Haryana).
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
10/43
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner cum Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of State Tax, Patliputra Circle, Patna Central
Bihar.
5. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 211 of 2024
======================================================
M/s Shreyash Retail Private Limited, having its office at Basement, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar - 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md Shahid Parwez aged about 41 years (male), son of Md Farooque,
Resident of Ward No.- 14, P.O.- Mahuawa, Bishunpurwa, PS Shikarpur
District- West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner -cum- Secretary, Commercial
Taxes Department Government of Bihar, Patna.
2. The Commissioner -cum- Secretary, Commercial Taxes Department
Government of Bihar Patna, Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assisatant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central Tax, Bihar Goods and Service Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi- 110 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 312 of 2024
======================================================
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
11/43
M/s Shreyash Retail Private Limited having its office at Besment, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar- 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md. Shahid Parwez aged about 41 years (male), Son of Md.
Farooque, Resident of Ward No. 14, P.O.- Mahuawa, Bishunpurwa, PS-
Shikarpur, District- West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner -cum- Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner -cum- Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of State Tax, Patliputra Cirlce, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of State Tax, Patliputra Cirlce, Patna, Central
Bihar, Patna.
6. The Commissioner of Central of Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India, through the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi- 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 343 of 2024
======================================================
M/s Sane Retails Private Limited having its Office No.- 404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No.- 1358, Second Floor, P.S.-
Chandigarh Sector- 34C, District- Chandigarh, (State- Haryana).
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner Cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Commissioner Cum Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna.
4. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central,
Bihar.
5. The Union of India, through the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
12/43
North Block, New Delhi- 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 345 of 2024
======================================================
M/s Sane Retails Private Limited having its Offce No.404A, Kaushalya
Estate, Dak Banglow, Dak Banglow, Patna, Bihar, 800001 registered in the
jurisdiction of Patliputra Circle, Patna bearing registration, through its
Authorized Representative namely Sandeep Kumar, aged about 32 years
(Male), Son of Vinod Kumar, House No.1358, Second Floor, P.S-Chandigarh
Sector- 34C, District-Chandigarh. (State-Haryana)
... ... Petitioner/s
Versus
1. The State of Bihar Department of Commercial Taxes / State Tax,
Government of Bihar, Patna, Bihar.
2. The Commissioner Cum Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. Additional Commissioner of State Tax (Appeal), Central Division, Patna
4. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar
5. The Union of India Through the Principal Secretary, Department of
Revenue, Ministry of Finance, Government of India, Central Secretariat,
North Block, New Delhi-110001
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 356 of 2024
======================================================
M/s Shreyash Retail Private Limited having its office at Besment, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar-800001, through
its Authorized Representative namely through its Authorized Representative
namely Md. Shahid Parwez aged about 41 years (male), son of Md. Farooque,
Resident of Ward No.14, P.O. Mahuawa, Bishunpurwa, PS Shikarpur,
District-West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner cum Secretary, Commercial Taxes
Department, Government of Bihar, Patna.
2. The Commissioner cum Secretary, Commercial Taxes Department,
Government of Bihar, Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
13/43
Bihar, Patna.
6. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 430 of 2024
======================================================
M/s Shreyash Retail Private Limited having its office at Besment, Shop No.
2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar - 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md Shahid Parwez aged about 41 years (male), son of Md Farooque,
Resident of Ward No. - 14, P.O. - Mahuawa, Bishunpurwa, PS Shikarpur
District- West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner-cum-Secretary, Commercial
Taxes Department Government of Bihar, Patna.
2. The Commissioner-cum-Secretary, Commercial Taxes Department
Government of Bihar Patna, Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi - 110001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 542 of 2024
======================================================
M/s Shreyash Retail Private Limited having its office at Besment, Shop No.
2/A, Ashoka Place Basment, Exhibition Road, Patna, Bihar - 800001, through
its Authorized Representative namely through its Authorized Representative
namely Md Shahid Parwez aged about 41 years (male), son of Md Farooque,
Resident of Ward No.- 14, P.O.- Mahuawa, Bishunpurwa, P.S. Shikarpur
District- West Champaran.
... ... Petitioner/s
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
14/43
Versus
1. The State of Bihar through Commissioner -cum- Secretary, Commercial
Taxes Department Government of Bihar, Patna.
2. The Commissioner -cum- Secretary, Commercial Taxes Department
Government of Bihar Patna, Patna.
3. The Additional Commissioer of State Tax (Appeal), Central Division, Patna.
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central Tax, Bihar Goods and Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the Principal Secretary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi- 110 001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 549 of 2024
======================================================
M/s Shreyash Retail Private Limited having its Office at Besment, Shop
No.2/A, Ashoka Place Besment, Exhibition Road, Patna, Bihar-800001,
through its Authorized Representative namely Md Shahid Parwez aged about
41 Years (Male), Son of Md Farooque, Resident of Ward No.-14, P.O.-
Mahuawa, Bishunpurwa, PS Shikarpur District-West Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner-Cum-Secreary, Commercial Taxes
Department Government of Bihar, Patna.
2. The Commissioner-Cum-Secretary, Commercial Taxes Department
Government of Bihar, Patna.
3. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
4. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
5. The Deputy Commissioner of State Tax, Patliputra Circle, Patna, Central
Bihar, Patna.
6. The Commissioner of Central Tax, Bihar Goods ans Services Tax, Pant
Bhawan, Bailey Road, Patna.
7. The Union of India through the Principal Secreary, Department of Revenue,
Ministry of Finance, Government of India, Central Secretariat, North Block,
New Delhi-110001.
... ... Respondent/s
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
15/43
======================================================
Appearance :
(In Civil Writ Jurisdiction Case No. 470 of 2024)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the Respondent/s : Mr. Vikash Kumar, SC 11
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17613 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17636 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17652 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17654 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17914 of 2023)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate
Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
Mr. Parijat Saurav, Advocate
Ms. Ankit Prakash, Advocate
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
16/43
For the Respondent/s : Mr. P.K. Shahi, AG
Mr. Vikash Kumar, SC 11
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17920 of 2023)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate
Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
Mr. Parijat Saurav, Advocate
Ms. Ankit Prakash, Advocate
For the Respondent/s : Mr. P.K. Shahi, AG
Mr. Vikash Kumar, SC 11
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 17922 of 2023)
For the Petitioner/s : Mr. Tarun Gulati, Sr. Advocate
Mr. Kishore Kunal, Advocate
Mr. Anuj Kumar, Advocate
Mr. Parijat Saurav, Advocate
Ms. Ankit Prakash, Advocate
For the Respondent/s : Mr. P.K. Shahi, AG
Mr. Vikash Kumar, SC 11
For UOI : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
(In Civil Writ Jurisdiction Case No. 18089 of 2023)
For the Petitioner/s : Mr. Mrigank Mauli, Sr. Advocate
Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18297 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18326 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18394 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18473 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
17/43
Mr. Abhishek Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18497 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 18662 of 2023)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the Respondent/s : Mr. Raghwanand, GA 11
(In Civil Writ Jurisdiction Case No. 15 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Vikash Kumar, SC 11
(In Civil Writ Jurisdiction Case No. 136 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Raghwanand, GA 11
(In Civil Writ Jurisdiction Case No. 211 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 312 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 343 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Mr. Raghwanand, GA 11
(In Civil Writ Jurisdiction Case No. 345 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the Respondent/s : Standing Counsel 11
(In Civil Writ Jurisdiction Case No. 356 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
18/43
(In Civil Writ Jurisdiction Case No. 430 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Abhishek Kumar, Advocate
Mr. Madan Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 542 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
(In Civil Writ Jurisdiction Case No. 549 of 2024)
For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate
Mr. Madan Kumar, Advocate
Mr. Abhishek Kumar, Advocate
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
Ms. Roona, AC to GP 7
======================================================
CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE ALOK KUMAR SINHA
CAV JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 11-04-2025
In these bunch of petitions, petitioners are stated to be
registered dealers. They had claimed Input Tax Credit (for short
'ITC') under Section 16 (2) of the Central Goods and Services Tax
Act, 2017 (for short 'CGST Act') / Bihar Goods and Services Tax
Act, 2017 (for short 'BGST Act') for a particular period and their
claims have been rejected by the Deputy Commissioner of State
Tax, Patliputra Circle, Central Division, Patna. Feeling aggrieved
by the decision of the aforementioned Officer, they have availed
statutory remedy of appeal before the appellate authority viz.,
Additional Commissioner of State Tax (Appeal), Central Division,
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
19/43
Patna. The appellate authority has affirmed the decision of the
Deputy Commissioner of State Tax in each of the cases. Hence,
each of the petitioners have assailed the decisions of the
aforementioned authorities.
2. For the purpose of factual aspects of the matter, the
lead case is CWJC No. 17914 of 2023 in the matter of M/s
Utkrisht Trade Solutions Pvt. Ltd. vs. The State of Bihar and
Others. Brief facts of the case in M/s Utkrisht Trade Solutions
Pvt. Ltd. vs. The State of Bihar and Others are as under :
Date Particulars
The Petitioner is a company having its principal
place of business ("PPOB") situated at office No.
-516, Hari Niwas, Dak Bunglow, MauryaLok,
Patna and is engaged in the business of trading in
consumer goods including technology equipment's
lifestyle products, electronic items, home
appliances, home décor etc. across India including
State of Bihar.
17.10.2022
An inspection was carried out by the Respondent at
PPOB and additional place of business (“APOB”)
of the Petitioner under Section 67 of the CGST and
SGST Act, prima facie on the reason that the entire
output tax liability for the relevant period were
paid by the Petitioner by way of ITC and not cash
ledger. (Annexure – 6)
18.10.2022 Summon under Section 70 of the CGST Act was
issued by the Respondent No. 1 to the director of
the Petitioner to give evidence and produce the
relevant documents for the period December 2017
to 25.08.2022. (Annexure – 7)
04.11.2022 The Petitioner replied to the above summon and
submitted the requested documents before the
25.11.2022 Respondent No. 2 (Annexure – 8) (Annexure – 9)
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
20/43
29.11.2022 Intimation and statement of liability of the tax was
served upon the Petitioner by Respondent No. 2 in
GST-DRC-01. (Annexure-10)
12.12.2022 The Petitioner replied the aforesaid intimations in
Part B of GST DRC-01A as per Rule 142(2A) of
the CGST Rules disputing the entire amount of tax
demanded by the Respondent No. 2. (Annexure –
11)
13.12.2022 Summary of show cause notices in GST DRC-01
and the show cause notices (“SCNs”) under
Section 73(1) of the Act for the relevant period was
served upon the Petitioner. (Annexure – 12)
12.01.2023 The Petitioner replied to the aforesaid SCN once
again disputing the entire tax demanded by the
Respondent No. 2 (Annexure-13)
14.01.2023 The Respondent No. 2 passed the Orders under
Section 73(9) of the CGST Act for the relevant
period and directed the Petitioner to deposit the tax
due amounting Rs. 26,14,086/- Rs. 7,45,014/- and
Rs. 2,61,410/- (Annexure – 14)
20.02.2023 Recovery proceedings under Section 79 was
initiated by the Respondent No. 2 by issuing
FORM GST DRC-13 to the bank of the Petitioner.
(Annexure – 15)
25.02.2023 The Petitioner requested Respondent No. 2 to
remove lien created on the bank accounts and also
submitted that the statutory timeline to file the
appeal against the Adjudication Order has not
lapsed. (Annexure – 16)
09.03.2023 The Petitioner being aggrieved of the Order, filed
an appeal before the Respondent No. 2 under
Section 107 of the CGST Act. (Annexure – 17)
11.08.2023 The Respondents filed response to the grounds
raised by the Petitioner. (Annexure – 18)
21.08.2023 The Petitioner filed the additional submission
before the Respondent No. 1. (Annexure – 19)
07.10.2023 The Respondent No. 1 passed the Order-In-Appeal
(“Impugned Order”) rejecting the appeal of the
Petitioner. (Annexure – 1).
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
21/43
Submissions on behalf of the petitioner
3. Learned senior counsel Mr. Tarun Gulati for the
petitioner submitted that the petitioner has assailed the decision of
the second respondent dated 14.01.2023 (Annexure P – 14) by
which petitioner’s claim for ITC has been dismissed and further
demand of Rs. 26,14,086/- is raised in the guise of rejecting ITC
claim of the petitioner on the sole issue that whatever purchases of
goods made from the supplier by the petitioner, there is no actual
movement of goods in terms of Section 16 (2) (b) (i) of CGST Act
/ BGST Act. Thereafter, petitioner had preferred appeal before the
appellate authority and it has been affirmed vide decision of the
second respondent dated 07.10.2023 (Annexure P – 1).
4. It is submitted that under GST legislation, in the
event of trading of goods, tax is chargeable when a purchaser
purchases goods from a seller, he / she pays the tax for the value
of goods as well as GST thereon. The GST actually paid by the
purchaser to the seller is available as ITC to the purchaser which
is used for discharging GST when the purchaser further releases
these goods, resultantly, the effective tax on him / her is only on
his value addition as the tax suffered in the previous transaction is
available as a credit while discharging tax on further release.
Overall condition for the claim of ITC under Section 16 of the
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
22/43
CGST Act is that purchaser who has actually paid the tax to the
seller and the seller had deposited the tax with the concerned
government. It is submitted that petitioner had fulfilled the
conditions stipulated under Section 16 of the CGST Act for
claiming CGST. Sole contention of the respondents is that there is
no actual movement of goods from the seller to the purchaser, on
the other hand, contention of the petitioner is that petitioner had
directed the seller to deliver the goods to the end consumer,
resultantly, actual goods movement from seller to the dealer like
petitioner is not existing and it is not warranted. Such arrangement
has been made to overcome certain issues to the extent that goods
need not be delivered to dealer – petitioner from supplier and it
could be delivered to the end consumer by supplier directly on the
request of dealer – petitioner. Whereas transaction papers relating
to purchase and payment of tax by the petitioner to the seller and
in-turn seller had remitted tax to the government, therefore, denial
of ITC to the petitioner is on flimsy ground. The respondents have
not disputed that the petitioner had paid tax to the seller and in-
turn seller had paid tax to the government. In such circumstances,
there is no point in verifying whether goods were received by the
dealer physically or not?
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
23/43
5. In the impugned order, concerned authority has taken
note of two decisions namely Aastha Enterprises vs. The State of
Bihar and Another passed in CWJC No. 10359 of 2023 and
judgment of the Hon’ble Supreme Court in the case of State of
Karnataka vs. M/s Ecom Gill Trading Private Limited reported
in 2023 SCC OnLine SC 248 and further counter affidavit and
supplementary counter affidavit have been filed in improving the
impugned orders to the extent that deeming provision under
Section 16 (2) (b) of CGST Act is for ‘bill to ship transaction’,
which is not the model followed by the petitioner and the business
model claimed to be followed by the petitioner.
6. Learned senior counsel for the petitioner submitted
that two decisions cited supra have no application to the facts of
the present case. In the present case, sole issue is whether the
petitioner has complied Section 16 (2) (b) to the extent that ‘(b) he
has received the goods or services or both’. The aforementioned
provision is whether he has received the goods or not is the issue
in the present lis. It is not disputed by the respondents that on
purchase from the seller by the petitioner, he is in receipt of
goods. No doubt physically goods have not been received by the
petitioner, however, petitioner had given instruction to supplier
that purchased goods by the petitioner were required to be
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
24/43
delivered to the end purchaser directly instead of delivering the
goods to the petitioner to avoid multiplicity factors like purchased
goods transporting from one place to another and to yet another
place. To this effect, documents are available and the same have
been placed before the authorities and the authorities have not
appreciated only on the sole ground that petitioner was not in
receipt of goods physically on purchase of goods from the seller.
7. Learned counsel for the petitioner submitted that
cited decision namely Aastha Enterprises (supra) in which the
seller had defaulted in not remitting tax to the government, this is
evident from paragraph Nos. 6, 10, 12 and 13, whereas in the
present case supplier had deposited tax collected by him in the
government and it is not disputed by the respondents. Decision in
the case of State of Karnataka (cited supra) is not in respect of
interpretation of Section 16 (2) (b) insofar as receipt of goods
namely ‘(b) he has received the goods or services or both’. Hence
the citations are distinguishable on factual and legal aspects.
8. Learned senior counsel for the petitioner relied on
Rule 36 of the Central Goods and Service Tax Rules, 2017 and
Circular No. 3/1/2018-IGST dated 25.05.2018, it relates to
‘Applicability of Integrated Goods and Services Tax (integrated
tax) on goods supplied while being deposited in a customs bonded
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
25/43
warehouse-reg.’, Paragraph No. 3, Circular No. 61/35/2018-GST
dated 04.09.2018 relating to ‘E-way Bill in case of storing goods
in godown of transporter’, Paragraph Nos. 3 and 5. Circular No.
241/35/2024-GST dated 31.12.2024, it is crystal clear that goods
purchased by the dealer need not be physically delivered to him,
on the other hand, manufacturer/seller on purchase of goods by
the dealer and on instruction of dealer, purchased goods could be
delivered to the end purchaser. In the light of the aforementioned
position that goods purchased by the petitioner – dealer from
supplier/manufacturer and on instruction of dealer to the
manufacturer/supplier, purchased goods could be delivered to the
end purchaser or consumer is the position in the present case,
therefore, petitioner is entitled to claim ITC and rejection of his
claim is liable to be set aside and further direction may be issued
insofar as claim of ITC.
Submissions on behalf of Respondent – State
9. Learned counsel for the respondent – State contended
that under Section 16 (2) (b) read with Section 31 of the CGST
Act relating to Tax Invoice, movement of goods from supplier to
dealer are mandatory. In support of the aforementioned contention
he relied on a decision namely State of Karnataka vs. M/s Ecom
Gill Trading Private Limited. He also relied on supplementary
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
26/43
counter affidavit filed on behalf of respondent No. 2, in
particularly, paragraph Nos. 6 and 22 read with Section 35 and so
also yet another decision in the case of SAJ Food Products Pvt.
Ltd vs. The State of Bihar and Others passed in CWJC No.
15465 of 2022.
10. Learned counsel for the respondent – State submitted
that Circular dated 31.12.2024 cited on behalf of the petitioners is
distinguishable and the same is not attracted in the present case for
the reasons that in the cited Circular dated 31.12.2024, it is work
contract among manufacturer and purchaser, in which there was
an agreement or memorandum of understanding to the extent that
goods were required to be delivered to the end purchaser or
consumer by the manufacturer, on instruction of the dealer.
Whereas in the present case the situation is not similar and
materials are not existing insofar as work contract, in other words,
there is no work contract / agreement among the seller, dealer and
purchaser or end consumer. In the absence of such agreement /
memorandum of understanding, whatever the transactions among
the petitioner and supplier and the end consumer or purchaser are
only on paper whereas Section 16 (2) (b) of the CGST Act is
specific that receiving of goods is mandatory. Accordingly,
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
27/43
petitioners have not made out a case so as to interfere with the
impugned orders and CWJC is liable to be dismissed.
Analysis
11. Heard learned counsels for the respective parties.
12. There are three types of GST under the Indian GST
system –
(a) CGST – Collected by the Central Government on
intra – State supplies.
(b) SGST – Collected by the State Government on
intra – State supplies.
(c) IGST – Integrated goods and service tax by the
Central Government intra – State supplies.
The GST has benefited in improving the efficiency of
the indirect tax structure in India, reducing tax cascading,
improving compliance, and creating a more uniform tax regime
across country. GST is charged at every stage of the production
and distribution process, but it is ultimately borne by the final
consumer / end consumer. The tax is reimbursed to all the parties
involved in the production process, except for the final consumer
or end consumer.
ITC – Business can claim ITC for GST paid on inputs
used in production of goods and services, which helps to eliminate
the cascading effect of tax.
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
28/43
13. Before adverting on the merits of the case, it is
necessary to take note of certain statutory provisions like Section
16 relates to Eligibility and conditions for taking Input Tax Credit,
Section 31 relates to Tax Invoice, Section 35 relates to Accounts
and other records and Section 155 relates to Burden of Proof of
CGST Act. Learned senior counsel for the petitioner submitted
that impugned orders are liable to be set aside on the sole issue
that Section 16 (2) (b) namely ‘(b) he has received the goods or
services or both’, receipt of goods in physical mode is not
mandatory, since receipt of goods is to be interpreted in what
mode viz, visible or invisible on behalf of dealer – petitioner from
the supplier. Extract of the aforementioned provisions are as
follows :
“16. Eligibility and conditions for taking input tax
credit (1) – Every registered person shall, subject to such
conditions and restrictions as may be prescribed and in the
manner specified in section 49, be entitled to take credit of
input tax charged on any supply of goods or services or both
to him which are used or intended to be used in the course or
furtherance of his business and the said amount shall be
credited to the electronic credit ledger of such person.
16 (2) (b) he has received the goods or services or
both. Underline Supplied
[Explanation. – For the purposes of this clause, it shall
be deemed that the registered person has received the goods
or, as the case may be, services –
(i) where the goods are delivered by the supplier to a
recipient or any other person on the direction of such
registered person, whether acting as an agent or otherwise,
before or during movement of goods, either by way of transfer
of documents of title to goods or otherwise;
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(ii) where the services are provided by the supplier to
any person on the direction of and on account of such
registered person;]
(c) subject to the provisions of [section 41 or section
43 A], the tax charged in respect of such supply has been
actually paid to the Government, either in cash or through
uitlisation of input tax credit admissible in respect of the said
supply; and
31. Tax Invoice. – (1) A registered person supplying
taxable goods shall, before or at the time of,
(a) removal of goods for supply to the recipient, where
the supply involves movement of goods; or
(b) delivery of goods or making available thereof to
the recipient, in any other case,
issue a tax invoice showing the description, quantity and
value of goods, the tax charged thereon and such other
particulars as may be prescribed:
Provided that the Government may, on the
recommendations of the Council, by notification, specify the
categories of goods or supplies in respect of which a tax
invoice shall be issued, within such time and in such manner
as may be prescribed.
(2) A registered person supplying taxable services
shall, before or after the provision of service but within a
prescribed period, issue a tax invoice, showing the
description, value, tax charged thereon and such other
particulars as may be prescribed:
[Provided that the Government may, on the recommendations
of the Council, by notification, –
(a) specify the categories of services or supplies in
respect of which a tax invoice shall be issued, within such time
and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify
the categories of services in respect of which –
(i) any other document issued in relation to the supply
shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued.]
(3) Notwithstanding anything contained in sub-
sections (1) and (2) –
(a) a registered person may, within one month from the
date of issuance of certificate of registration and in such
manner as may be prescribed, issue a revised invoice against
the invoice already issued during the period beginning with
the effective date of registration till the date of issuance of
certificate of registration to him;
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(b) a registered person may not issue a tax invoice if
the value of the goods or services or both supplied is less than
two hundred rupees subject to such conditions and in such
manner as may be prescribed;
(c) a registered person supplying exempted goods or
services or both or paying tax under the provisions of section
10 shall issue, instead of a tax invoice, a bill of supply
containing such particulars and in such manner as may be
prescribed:
Provided that the registered person may not issue a
bill of supply if the value of the goods or services or both
supplied is less than two hundred rupees subject to such
conditions and in such manner as may be prescribed;
(d) a registered person shall, on receipt of advance
payment with respect to any supply of goods or services or
both, issue a receipt voucher or any other document,
containing such particulars as may be prescribed, evidencing
receipt of such payment;
(e) where, on receipt of advance payment with respect
to any supply of goods or services or both the registered
person issues a receipt voucher, but subsequently no supply is
made and no tax invoice is issued in pursuance thereof, the
said registered person may issue to the person who had made
the payment, a refund voucher against such payment;
(f) a registered person who is liable to pay tax under
sub-section (3) or sub-section (4) of section 9 shall issue an
invoice in respect of goods or services or both received by him
from the supplier who is not registered on the date of receipt
of goods or services or both;
(g) a registered person who is liable to pay tax under
sub-section (3) or sub-section (4) of section 9 shall issue a
payment voucher at the time of making payment to the
supplier.
(4) In case of continuous supply of goods, where
successive statements of accounts or successive payments are
involved, the invoice shall be issued before or at the time each
such statement is issued or, as the case may be, each such
payment is received.
(5) Subject to the provisions of clause (d) of sub-
section (3), in case of continuous supply of services,
(a) where the due date of payment is ascertainable
from the contract, the invoice shall be issued on or before the
due date of payment;
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(b) where the due date of payment is not ascertainable
from the contract, the invoice shall be issued before or at the
time when the supplier of service receives the payment;
(c) where the payment is linked to the completion of an
event, the invoice shall be issued on or before the date of
completion of that event.
(6) In a case where the supply of services ceases under
a contract before the completion of the supply, the invoice
shall be issued at the time when the supply ceases and such
invoice shall be issued to the extent of the supply made before
such cessation.
(7) Notwithstanding anything contained in sub-section
(1), where the goods being sent or taken on approval for sale
or return are removed before the supply takes place, the
invoice shall be issued before or at the time of supply or six
months from the date of removal, whichever is earlier.
Explanation – For the purposes of this section, the
expression “tax invoice” shall include any revised invoice
issued by the supplier in respect of a supply made earlier
This clause provides for issuance of tax invoice within
the prescribed period showing the prescribed particulars. This
clause also empowers the Government to specify services, for
which any other document issued in lieu of tax invoice, shall
be deemed to be tax invoice and also specify services where
no tax invoice is required to be issued. This clause provides
for issue of documents other than tax invoice in certain cases.
(Notes on Clauses).
35. Accounts and other records -(1) Every registered
person shall keep and maintain, at his principal place of
business, as mentioned in the certificate of registration, a true
and correct account of–
(a) production or manufacture of goods;
(b) inward and outward supply of goods or services or
both;
(c) stock of goods;
(d) input tax credit availed;
(e) output tax payable and paid; and
(f) such other particulars as may be prescribed:
Provided that where more than one place of business
is specified in the certificate of registration, the accounts
relating to each place of business shall be kept at such places
of business:
Provided further that the registered person may keep
and maintain such accounts and other particulars in
electronic form in such manner as may be prescribed.
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
32/43(2) Every owner or operator of warehouse or godown
or any other place used for storage of goods and every
transporter, irrespective of whether he is a registered person
or not, shall maintain records of the consigner, consignee and
other relevant details of the goods in such manner as may be
prescribed.
(3) The Commissioner may notify a class of taxable
persons to maintain additional accounts or documents for
such purpose as may be specified therein.
(4) Where the Commissioner considers that any class
of taxable person is not in a position to keep and maintain
accounts in accordance with the provisions of this section, he
may, for reasons to be recorded in writing, permit such class
of taxable persons to maintain accounts in such manner as
may be prescribed.
(5) Every registered person whose turnover during a
financial year exceeds the prescribed limit shall get his
accounts audited by a chartered accountant or a cost
accountant and shall submit a copy of the audited annual
accounts, the reconciliation statement under sub-section (2) of
section 44 and such other documents in such form and
manner as may be prescribed.
Provided that noting contained in this sub-section
shall apply to any department of the Central Government or a
State Government or a local authority, whose books of
account are subject to audit by the Comptroller and Auditor-
General of India or an auditor appointed for auditing the
accounts of local authorities under any law for the time being
in force.”
(6) Subject to the provisions of clause (h) of sub-
section (5) of section 17, where the registered person fails to
account for the goods or services or both in accordance with
the provisions of sub-section (1), the proper officer shall
determine the amount of tax payable on the goods or services
or both that are not accounted for, as if such goods or services
or both had been supplied by such person and the provisions
of section 73 or section 74, as the case may be, shall, mutatis
mutandis, apply for determination of such tax.
This clause provides that every registered person shall
keep and maintain at his principal place of business records
showing true account of specified particulars. This clause
casts responsibility on owner or operator of warehouse or
godown or any other place used for storage of goods and on
every transporter to maintain specified records. This clause
empowers the Commissioner to notify a class of taxable
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persons to maintain additional accounts in other prescribed
manner. This clause provides that every registered person
whose turnover during a financial year exceeds the prescribed
limit shall get his accounts audited by a chartered accountant
or a cost accountant. (Notes on Clauses).
155. Burden of proof – Where any person claims that
he is eligible for input tax credit under this Act, the burden of
proving such claim shall lie on such person.
This clause provides that the burden of proving
rightful claim of input tax credit will lie on the person
claiming the credit. (Notes on clauses).”
14. Respondent – State relied on two decisions namely
in the case of Aastha Enterprises (cited supra) and in the case of
State of Karnataka (cited supra), It is necessary to reproduce
paragraph No. 15 of the aforementioned judgment in the case of
State of Karnataka vs. M/s Ecom Gill Trading Private Limited
and it reads as under :
“15. Thus, the provisions of Section 70, quoted
hereinabove, in its plain terms clearly stipulate that the
burden of proving that ITC claim is correct lies upon the
purchasing dealer claiming such ITC. Burden of proof that
ITC claim is correct is squarely upon the assessee who has to
discharge the said burden. Merely because the dealer
claiming such ITC claims that he is a bona fide purchaser is
not enough and sufficient. The burden of proving the
correctness of ITC remains upon the dealer claiming such
ITC. Such a burden of proof cannot get shifted on the
Revenue. Mere production of the invoices or the payment
made by cheques is not enough and cannot be said to be
discharging the burden of proof cast under Section 70 of the
KVAT Act, 2003. The dealer claiming ITC has to prove
beyond doubt the actual transaction which can be proved by
furnishing the name and address of the selling dealer, details
of the vehicle which has delivered the goods, payment of
freight charges, acknowledgment of taking delivery of goods,
tax invoices and payment particulars, etc. The aforesaid
information would be in addition to tax invoices, particulars
of payment, etc.”
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15. Having regard to the fact that material information
were not placed in that case relating to selling, dealer details of
vehicle and other issues are concerned whereas in the present case
the petitioner is stated to have produced all necessary documents,
therefore, the Assessing Officer is required to once again examine
what was the memorandum of understanding among the seller,
dealer and what was the communication to the end consumer
insofar as the delivery of goods in the absence of receipt of goods
by the petitioner – dealer. Further, in the case of SAJ Food
Products Pvt. Ltd (cited supra), it is in respect of non-availment
of alternative remedy before the GST Tribunal and deposit of 20
%. GST Tribunal has not been constituted and question of 20 % or
10 % was with reference to various circulars was the issue. In the
present case the issue is entirely different to the extent that
whether petitioner being a dealer is in receipt of goods from the
supplier and thereafter it was sold to end consumer/purchaser and
in-turn supplier has directly delivered the goods purchased by the
petitioner – dealer to the end consumer or not. In this regard, the
Assessing Officer has to take note of the aforementioned
ingredients.
16. To overcome certain issues relating to transportation
and delivery of goods on more than one occasion, there is
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agreement / memorandum of understanding between dealer and
the supplier. On purchase of goods from the supplier, supplier was
requested to deliver the goods to the end consumer directly,
resultantly, there is no physical movement of goods to the
petitioner from the supplier. This has not been appreciated by both
the authorities in their impugned orders. In fact, respective
contentions urged by the petitioners have not been appreciated and
not dealt with, to that extent there is total non-application of mind.
Whatever documents demanded by the authorities have been
furnished from time to time with reference to their show cause
notices and other communications. The cited two decisions
namely in the case of Aastha Enterprises and State of Karnataka
(cited supra) by the authorities have no application to the case in
hand. They are distinguishable. Learned senior counsel heavily
relied on latest Circular dated 31.12.2024 to the effect that goods
need not be physically delivered to the dealer by the supplier on
an understanding between the dealer and supplier, the supplier
could deliver the goods directly to the end consumer on
instruction. In the present case, situation is on par with the
Circular, therefore, petitioner is entitled to ITC. On the other hand,
contention of the State – respondent is only to the extent that
Section 16 (2) (b) of the CGST Act movement of goods physically
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
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to the dealer from the supplier, read with Section 31 of the CGST
Act relating to Tax Invoice. He relied on two decisions namely in
the case of Aastha Enterprises and State of Karnataka (cited
supra) and another in the case of SAJ Food Products Pvt. Ltd
(cited supra) and Section 35. Taking note of the overall
contentions, core issue involved in the present lis is whether
Section 16 (2) (b) of the CGST Act is mandatory to the extent of
receiving the goods in physical mode by the dealer – petitioner
from the supplier or not?
17. Chapter – V is in respect of Input Tax Credit (ITC)
Section 16 to 21 of CGST Act. Under Section 16 requirements are
(a) possession of purchase invoice and details of such invoices or
debit – GSTR – 1 (supplier) to upload in portal. Seller must reveal
GST of dealer (under Finance Act, 2021) (b) received goods or
both. The overall requisites are Invoice/Debit note (documents)
GSTR – 2A/2B. GSTR – 1 (supplier) must be registered and
uploaded in the portal and GSTR – 2B must reflect. Receipt goods
delivery is mandatory and it is not mandatory that in physical
mode, since Section 16 (2) (b) is in respect of received goods.
Under Section 38 Recipient information by supplier (portal is
under Section 37) and return filed under Section 39 (ITC
Reversible GSTR – 3B) under Rule 36 documents required are
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invoice, recipient, proof of tax, debit note, revised invoice to
claim ITC.
18. Refund of accumulated ITC, for claiming ITC
petitioner has to file form RFD – 01 with supporting material
information within the time slot under Section 54 of the CGST
Act read with Rule 89 of CGST Rules (i) supplier has filed GST
returns and (ii) supplier has uploaded the invoice in their GSTR –
1 and GSTR – 2B of the recipient or buyer. In terms of CGST
Circular No. 241/35/2024-GST dated 31.12.2024 in cases where
goods are delivered by the supplier to the registered person
(dealer), either directly or to any other person on the instruction of
the said registered person. The registered person shall be
considered to have received the said goods for the purpose of
Clause (b) of Sub-Section (2) of Section 16 of CGST Act. Cases
where goods are deemed to have been received by the registered
person and in terms of explanation to Section 16 (2) (b) of CGST
Act, the goods shall be deemed to be received by the registered
person where :
* the goods are delivered by the supplier
to a recipient or to any other person on the
direction of such registered person, whether acting
as a agent or otherwise;
* such direction may be given before or
during movement of goods; and
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
38/43* the goods may be delivered either by
way of transfer of document of title to goods or
otherwise.
19. ‘Received’ – goods or services. This means that
without the receipt of goods or services, ITC cannot be availed.
The term ‘received’ is essential for establishing eligibility under
the law.
Explanation of ‘deemed receipt’ scenarios –
The explanation under Clause (b) of sub-Section (2) of
Section 16 of CGST Act expands the interpretation of ‘received’
to include specific situations where the registered person may not
have physical possession of the goods. Goods are deemed to be
‘received’ under the following conditions –
(a) When the supplier delivers the goods to a
transporter or another person on the registered person’s
instructions, either before or during the movement of goods.
(b) When delivery of goods is confirmed through the
transfer of documents of title or physical handover.
This clarification ensures that physical possession is not
the sole criteria for deeming goods ‘received’.
The CGST Act does not require that goods must be
physically received at a specific location for ITC eligibility. This
is a significant departure from older laws such as Central Excise,
which required physical receipt on the manufacturer’s premises
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
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for claiming CENVAT credited. Under the CGST Act, ITC can be
claimed based on deemed receipt, even if the goods are physically
received at a later stage or at a different location. Accordingly, in
terms of explanation whether goods are delivered by the supplier
to any other person upon the direction of the registered person
then the registered person shall be deemed to have ‘received’ such
goods for the purpose of Section 16 (2) (b) of CGST Act. It is
necessary to take note of further compliance relating to goods
should be used for the purpose of and furtherance of business,
subject to fulfillment of other conditions of Section 16 and
Section 17 of the CGST Act including the condition that the said
goods are used or intended to be used in the course or furtherance
of business by the said registered person. If such goods are found
to be used for non-business purpose, at any stage, that is before
physical receipt of goods or subsequently the registered person
shall not be entitled to ITC in respect of such goods under Section
16 (1) of CGST Act.
20. In view of these facts and circumstances, receipt of
goods by the dealer from supplier need not be in physical mode.
On the other hand, if the dealer apprise the competent authority to
the extent that there is an agreement / memorandum of
understanding among the supplier, dealer and intimation to the
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
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end consumer insofar as transactions of purchase of goods and its
delivery to the end consumer. In the present case, the petitioner
submitted that he had produced all necessary material information
to the concerned authority to the extent that he is in receipt of
goods from the supplier. On the other hand, he had given
instruction to the supplier to supply the purchased goods to the
end consumer. To this extent the concerned authority is required to
examine relevant material information like papers of
memorandum of understanding / agreement among the petitioner
– dealer and supplier and intimation to the end consumer so as to
complete the transactions relating to purchase of goods by the
dealer from the supplier and further selling the goods to the end
consumer and receipt of goods or not?
21. The cited decisions on behalf of the respondents are
not assisting having regard to the issue involved in the present lis.
The cited decisions are not relating to interpretation of Section 16
(2) (b) of CGST Act insofar as receipt of goods in the physical
mode or not read with the fulfilling other conditions. In the case of
Aastha Enterprises (cited supra), supplier had not deposited tax
collected from the purchaser to the concerned government and it
is mandatory. In the present case, the supplier is stated to have
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
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deposited tax collected from the petitioner and it is not disputed
by the State – respondent.
22. In the light of these facts and circumstances,
petitioner has made out a case so as to interfere with the impugned
orders dated 14.01.2023 (Annexure – P 14) and 07.10.2023
(Annexure – P 1) and they are set aside. Matter is remanded to the
second respondent – the Deputy Commissioner of State Tax,
Patliputra Circle, Central Division, Pant Bhawan, Bailey Road,
Patna to undertake fresh exercise insofar as compliance to Rule 16
(2) (b) of the CGST Act only to the extent that whether is there
any memorandum of understanding between the petitioner – dealer
with the supplier and further materials relating to informing the
end consumer to the extent of receipt of goods (delivery of goods
by the supplier, directly or through transporter or not?). If these
materials are examined and material information are in favour of
the petitioner, in that event, the concerned authority is hereby
directed to redress the grievance of the petitioner in accordance
with law, if petitioner fails to apprise with material information to
the extent of supplier on instruction from petitioner – dealer,
supplier has delivered goods to the end consumer with
documentary proof, a detailed speaking order shall be passed after
issuing detailed notice and receipt of explanation from the
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
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petitioner, the above exercise shall be undertaken within a period
of six months from the date of receipt of copy of this order.
Petitioner shall co-operate with authorities.
Re : CWJC No. 470 of 2024, CWJC No. 17613 of 2023, CWJC
No. 17636 of 2023, CWJC No. 17652 of 2023, CWJC No. 17654 of 2023,
CWJC No. 17920 of 2023, CWJC No. 17922 of 2023, CWJC No. 18089 of
2023, CWJC No. 18297 of 2023, CWJC No. 18326 of 2023, CWJC No. 18394
of 2023, CWJC No. 18473 of 2023, CWJC No. 18497 of 2023, CWJC No.
18662 of 2023, CWJC No. 15 of 2024, CWJC No. 136 of 2024, CWJC No.
211 of 2024, CWJC No. 312 of 2024, CWJC No. 343 of 2024, CWJC No. 345
of 2024, CWJC No. 356 of 2024, CWJC No. 430 of 2024, CWJC No. 542 of
2024, CWJC No. 549 of 2024
23. These matters are similar to CWJC No. 17914 of
2023 (M/s Utkrisht Trade Solutions Pvt. Ltd. vs. The State of
Bihar and Others) and it is not disputed by the respective counsels
for the petitioners and respondents. Accordingly, impugned orders
in each of the petitions are set aside and matter is remanded to the
Deputy Commissioner of State Tax, Patliputra Circle, Central
Division, Pant Bhawan, Bailey Road, Patna to undertake fresh
exercise insofar as compliance to Rule 16 (2) (b) of the CGST Act
only to the extent that whether is there any memorandum of
understanding between the petitioner – dealer with the supplier and
further with the end consumer to the extent of receipt of goods
(delivery of goods by the supplier directly or through transporter
Patna High Court CWJC No.470 of 2024 dt.11-04-2025
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or not ?). If these materials are examined and material information
are in favour of the petitioner, in that event, the concerned
authority is hereby directed to redress the grievance of the
petitioner in accordance with law within a period of six months
from the date of receipt of copy of this order.
(P. B. Bajanthri, J)
(Alok Kumar Sinha, J)
GAURAV S./-
AFR/NAFR AFR CAV DATE 27.03.2025 Uploading Date 11.04.2025 Transmission Date