Case Law Details
Patliputra Hytech Infra Parivate Limited Vs State of Bihar (Patna High Court)
In the case of Patliputra Hytech Infra Private Limited Vs State of Bihar, the Patna High Court addressed significant procedural issues regarding a GST demand order issued by the Assessing Officer. The petitioner challenged the order for three main reasons: the absence of a date on the order, lack of a digital signature, and non-disclosure of the Document Identification Number (DIN). The petitioner’s contention was that these omissions hindered their ability to determine the timeline for filing an appeal, which is crucial under the Bihar Goods and Services Tax (BGST) Act.
The Government Advocate defended the order by stating that while the DIN is essential for uploading the order, the absence of a date was countered by referencing the GST DRC-7, which was dated September 30, 2023, indicating when the demand was issued. However, the court noted that the mere existence of a subsequent document does not automatically imply that the order was also issued on the same date. The court highlighted the legal requirement for an appeal to be filed within three months from the date of the order, making it impossible to ascertain the limitation period due to the absence of a date on the order at Annexure-P/3.
Ultimately, the Patna High Court set aside the order at Annexure-P/3, instructing the Assessing Officer to conduct a fresh assessment while adhering to procedural norms. This includes notifying the petitioner and granting them the opportunity to file objections and present their case. The court emphasized that it did not comment on the merits of the original assessment, thereby ensuring that the petitioner’s rights to due process were preserved. The decision mandates the Assessing Officer to hold a hearing after the petitioner submits their objections and complete the assessment within a month thereafter, reflecting the court’s commitment to uphold procedural integrity in tax assessments.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The petitioner is aggrieved with Annexure-P/3 order passed by the Assessing Officer; on three counts; (i) with respect to date having not been shown in the order (ii) with respect to no digital signature having been made and (iii) also the DIN having not been disclosed in the order.
2. The learned Government Advocate submits that DIN is for the purpose of opening the portal itself without which the order cannot be uploaded. Admittedly, in the present case, the order was uploaded. As far as the non-mentioning of date, it is pointed out that DRC-7 has been issued which is dated 30.09.2023, also produced by the petitioner. Hence, the order date is also 30.09.2023, as is revealed from the files which are produced before us. Insofar as the digital signature, reliance is placed on C.W.J.C. No. 1200 of 2023 titled Rakesh Ranjan Vs. The State of Bihar & Ors.; wherein, this Court had found that any other mode of signature also is permissible under Rule 26(3) of the Bihar Goods and Services Tax Rules, 2017.
3. We are now concerned only with the fact that there is no date in the order at Annexure-P/3. True, the GST DRC-7 issued, shows the date as 30.09.2023, which is the demand issued based on the order. There is no presumption that the order is also issued on the very same date. An appeal has to be filed within three months or within a further period of one month explaining the delay under Section 107 of the Bihar Goods and Services Tax Act (for brevity, BGST Act). There is absolutely no way of determining the limitation period going by the order at Annexure-P/3 for the short reason of the date having not been disclosed in Annexure – P/3.
4. We set aside the order at Annexure-P/3 and direct the Assessing Officer to make fresh assessment after issuing notice to the petitioner and allowing them the opportunity to file objection as also a personal hearing as required under Section 75(4) of the BGST Act.
5. We make it clear that we have not made any observation on the merits of the Assessment Order.
6. The petitioner shall appear before the Assessing Officer on 25.09.2024 and file an objection to the show-cause notice. The Assessing Officer shall fix a further date for personal hearing, on 25.09.2024, within two weeks therefrom, and complete the assessment within a month from the date of hearing.
7. The writ petition stands disposed of.
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