Patna High Court
M/s Pepsico India Holdings Private LimitedversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The appeal is disposed of on the basis of the settlement reached between the parties.
Summary
Pepsico India Holdings Pvt. Ltd. appealed against the State of Bihar challenging the fixation of valuable tax and penalty under the commercial taxes law. While the appeal was pending, the parties negotiated a settlement under Rule 4 of the Bihar Settlement of Taxation Disputes Rules, 2024. The Joint Commissioner of Commercial Taxes issued an order confirming the settlement on 26 September 2024. The State had no objection to the settlement and agreed that the appeal could be disposed of on that basis. The Patna High Court, noting the settlement and the lack of any objection, disposed of the appeal without further hearing.
Issues considered
- Whether the appeal challenging the fixation of valuable tax and penalty can be disposed of on the basis of a settlement under the Bihar Settlement of Taxation Disputes Rules, 2024.
Subjects
- tax
- penalty
- settlement
- commercial taxes
- appeal
- high court
- Bihar
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.214 of 2024
======================================================
M/s Pepsico India Holdings Private Limited a Company incorporated under
provisions of the Indian Companies Act, having its Registered Office at 5th
and 6th Floor, Tower- A, Intellion Edge, Southern Periphery Road, Sector- 72,
Gurugram- 122001, Haryana and its Branch office at present at Shree
Mahavira Logistics Park, Gopalpur, Bariya, Sampatchak, Patna, Bihar-
800007 through its Senior Legal Manager and authorised signatory Chitwan
Prabhakar (Male) aged about 36 years, S/o Virender Prabhakar, R/o 4, Vasant
Vihar Extension, P.S.- Division one, Jalandhar, Punjab- 144014.
... ... Appellant/s
Versus
1. The State of Bihar through the Principal Secretary, Commercial Taxes
Department, Bihar, Patna.
2. The Joint Commissioner of Commercial Taxes (Appeals), Central Division,
Patna.
3. The Deputy Commissioner of Commercial Taxes, Patliputra Circle,
Patliputra, Patna.
4. The Assistant Commissioner of Commercial Taxes, Patliputra Circle,
Patliputra, Patna.
5. The Commercial Taxes Officer, Patliputra Circle, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Appellant/s : Mr. R.K. Agrawal, Advocate
Mr. Sanjeev Kumar, Advocate
For the State : Mr. Vikash Kumar, SC-11
Mr. Ravish Chandra, AC to SC-11
======================================================
CORAM: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI
and
HONOURABLE MR. JUSTICE DR. ANSHUMAN
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI)
3 18-02-2026 It is submitted by the learned Advocate on behalf of
the appellant that the issue involved in the instant appeal is with
regard to fixation of valuable tax and penalty.
2. During pendency of the appeal, the appellant
approached the respondent-State for settlement of the dispute
Patna High Court MA No.214 of 2024(3) dt.18-02-2026
2/2
and the dispute has been settled in accordance with the
provisions of Rule 4 of the Bihar Settlement of Taxation
Disputes Rules, 2024.
3. A copy of such order issued by the JCST, Patliputra
Circle, Patna dated 26.09.2024 is produced before us. The copy
of the said order be kept with record.
4. The learned Advocate on behalf of the State has no
objection, if the appeal is disposed of on the basis of such
settlement.
5. In view of such circumstance, the appellant does
not want to proceed with the instant appeal. Accordingly, the
instant appeal be disposed of on settlement.
(Bibek Chaudhuri, J)
( Dr. Anshuman, J)
mdrashid/-
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