Patna High Court
M/s Sundaram Auto Components Limited,versusThe Deputy Commissioner of State Tax,
- Decided
- Disposal
- DISPOSED
Holding
The Court granted liberty to the petitioner to file an appeal under Section 112 of the Bihar Goods and Services Act, 2017 and disposed of the writ petition.
Summary
M/s Sundaram Auto Components Ltd filed a writ petition in the Patna High Court seeking quashing of a tax order dated 17‑06‑2023, the appeal rejection order dated 30‑03‑2024, and mandamus directions that no excess input tax credit (ITC) was claimed, that the company is eligible for a transitional credit of Rs.1,88,95,987, that there was no short declaration of sales, and that no interest or penalty is payable. The petition also sought liberty to appeal the appellate order under Section 112 of the Bihar Goods and Services Act, 2017. The Court, after hearing, granted the petitioner's request for liberty to file an appeal under the said provision and disposed of the writ petition without entertaining the other reliefs. The order was pronounced by Justice Mohit Kumar Shah, with Justice Arun Kumar Jha concurring.
Issues considered
- Whether the order dated 17‑06‑2023 is without authority of law and should be quashed
- Whether the appeal rejection order dated 30‑03‑2024 is valid and should be set aside
- Whether the petitioner availed any excess input tax credit for FY 2017‑2018
- Whether the petitioner is eligible for the transitional credit of Rs.1,88,95,987
- Whether there was any short declaration of sales leading to short payment of tax
- Whether interest and penalty are payable under the impugned order
- Whether the petitioner is entitled to liberty to file an appeal under Section 112 of the Bihar Goods and Services Act, 2017
Subjects
- GST
- Input Tax Credit
- Transitional Credit
- Writ Petition
- Mandamus
- Quash Order
- Bihar Goods and Services Act
- Section 112
- Tax Assessment
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.878 of 2025
======================================================
M/s Sundaram Auto Components Limited, through its authorized signatory
namely Sachin Prasad, male, aged about 36 years, S/o- Machhindra Sahu,
R/o- At- Lahna, PO and PS- Ratu, District- Ranchi, State- Jharkhand, Pin
Code- 835222, having its registered office in Abdul Rahmanpur, Old Bye Pass
Road, Didarganj Check Post, Patna, Bihar, 800008.
... ... Petitioner/s
Versus
1. The Deputy Commissioner of State Tax, Patliputra Zone, Patna.
2. The Additional Commissioner of State Tax (Appeal), Central Division,
Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. G.Shivdass, Sr. Adv.
Mr. Dhanyatha R., Adv.
Ms.Vagisha Pragya Vacaknavi, Adv.
For the State : Ms. Roona, AC to GP-7
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
5 15-04-2026 The present writ petition has been filed seeking the
following reliefs:-
“1(i). For issuing directions to quash the impugned
Order dated 17.06.2023 along with DRC-07 bearing
reference no. ZD100623007875M dated 17.06.2023,
enclosed as Annexure-P/1 as being without authority of
law.
(ii). For issuing directions to quash the Impugned
Appeal Rejection Order bearing ARN
AD100224005859D dated 30.03.2024, enclosed as
Annexure-P/2.
(iii). For issuing directions in the nature of mandamus
holding that no excess ITC was availed by the petitioner
for the period 2017-2018.
Patna High Court CWJC No.878 of 2025(5) dt.15-04-2026
2/2
(iv). For issuing directions in the nature of mandamus
holding that the petitioner is eligible to the transitional
credit availed to the tune of Rs. 1,88,95,987/-
(v). For issuing directions in the nature of Mandamus
holding that there is no short declaration of sales by the
petitioner and thereby no short payment of tax.
(vi). For issuing directions in the nature of mandamus
holding that no interest and penalty is payable by the
petitioner under the impugned order enclosed at
Annexure 1.
2. At the outset, the learned counsel for the petitioner seeks
liberty on behalf of the petitioner to file appropriate appeal
under Section 112 of the Bihar Goods and Services Act, 2017
against the appellate order, passed by the Additional
Commissioner of State Tax (Appeal), Central Division, Patna.
Liberty, so sought, is granted.
3. Accordingly, the present writ petition stands disposed off.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
Ajay/-
U
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