Krishna Kant Thakur Vs Union of India (Patna High Court)
Patna High Court has, in a recent ruling, directed Krishna Kant Thakur, a petitioner challenging a Goods and Services Tax (GST) liability, to pursue the appellate remedy available under Section 107 of the Bihar Goods and Services Tax (BGST) Act. The court’s decision came after it noted that the petitioner had failed to submit crucial agreements along with his objections to the tax imposition.
The petitioner had approached the High Court aggrieved by an order (Annexure-P8) that imposed tax liability on him under the Central Goods and Services Tax (CGST) Act. Mr. Thakur contended that the entirety of the contracts he undertook were exempted from tax as per Notification No. 25 of 2012-Service Tax, dated June 20, 2012 (Annexure-P9).
However, the core of the dispute, as highlighted by the High Court, was the petitioner’s failure to furnish the relevant agreements to the Assessing Authority when he submitted his objections. The court’s order explicitly stated that “the order itself indicates that there was no agreement produced by the petitioner along with the objection.”
During the proceedings, the learned counsel for the petitioner submitted that while the agreements were not submitted directly with the objections, they had been sent separately via e-mail. Despite this submission, the High Court maintained its observation that “it is admitted that along with the objections no agreements were submitted.”
