Sanyog Construction Private Limited VS State of Bihar

The petitioner seeks relief from Respondent No. 4, requesting permission to file and upload a statutory appeal on the GST web portal under Section 107 of the GST Act, 2017, as outlined in Annexure-4, without the requirement of adjusting the pre-requisite 10% amount (Rs. 70,796) of the assessed or disputed tax amount against the demand specified in Annexure-4/1, for filing an appeal against the assessment order dated [specific date not provided].

The petitioner has requested that Respondent No. 4 allow them to file or upload a statutory appeal on the GST web portal under Section 107 of the GST Act, 2017, as detailed in Annexure-4. They seek permission to do this without adjusting the prerequisite amount of 10% (which is Rs. 70,796) of the assessed or disputed amount of tax against the demand, as outlined in Annexure-4/1. This request pertains to filing an appeal against the assessment order dated May 30, 2019, or August 30, 2019, which was passed under Section 62 of the GST Act, 2017, for the month of May 2019, where a demand of Rs.

The petitioner is seeking multiple reliefs from the court. First, they request that respondent number 4 allow them to file or upload a statutory appeal on the GST web portal under section 107 of the GST Act, 2017, without requiring the adjustment of the pre-requisite 10% (amounting to Rs. 70,796/-) of the assessed/disputed tax amount against the demand for filing an appeal against the assessment order dated 30.05.2019/30.8.2019 for the month of May 2019, which demands a payment of Rs. 7,09,946.71 as per demand DRC-07 dated 02.09.2019. Second, they seek a stay on the recovery of the disputed amount as stated in the demand notice DRC-07 dated 02.09.2019 until the appeal is filed before the Appellate Authority. Third, they alternatively request that respondent number 2, the Commissioner of State Taxes, be directed to decide on the application dated 05.03.2020 on its merits within a specified period granted by the court, and in the meantime, no coercive actions should be taken. Finally, they seek any other relief to which they may be entitled.

During the hearing, the petitioner’s counsel, Shri Chiranjiva Ranjan, stated that the petitioner, following instructions, will deposit the tax, interest, fine, fee, and penalty amounts as admitted, along with an additional sum equal to 10% of the disputed tax amount from the impugned order, to be allowed to file a statutory appeal challenging the order, which the petitioner intends to file and upload on the GST Web Portal as required under Section 107 of the Central Goods and Services Tax Act, 2017/ Bihar Goods and Services Tax Act, 2017.

At the hearing, petitioner’s counsel, Mr. Chiranjiva Ranjan, speaking firmly on behalf of the petitioner, stated that the petitioner intends to deposit the entire amount owed for tax, interest, fines, fees, and penalties acknowledged by him. Additionally, he proposes to deposit a further 10% of the remaining disputed tax amount specified in the challenged order, as required under Section 107 of the Central Goods and Services Tax Act, 2017 / Bihar Goods and Services Tax Act, 2017, to proceed with filing the statutory appeal. The petitioner commits to uploading these details on the GST Web Portal.

Mr. Ranjan assured that the petitioner will fully cooperate and avoid unnecessary adjournments. The statement by the petitioner’s counsel was duly noted and accepted.

Mr. Vikash Kumar, representing the State as the learned Standing Counsel-XI, confirmed that upon the petitioner’s compliance with the aforementioned deposit requirements, the State would acknowledge the petitioner’s actions.

At the hearing, counsel for the petitioner, Mr. Chiranjiva Ranjan, speaking emphatically on behalf of the petitioner, states that the petitioner intends to deposit the entire amount due for tax, interest, fine, fee, and penalty as acknowledged. Additionally, the petitioner commits to depositing a further 10% of the remaining disputed tax amount from the challenged order. This is to facilitate the filing of a statutory appeal against the said order, which the petitioner seeks to pursue. It is mandated that this appeal be uploaded on the GST Web Portal, as required by Section 107 of either the Central Goods and Services Tax Act, 2017, or the Bihar Goods and Services Tax Act, 2017.

Further, counsel assures that the petitioner will fully cooperate and refrain from seeking unnecessary adjournments. This statement from counsel is duly noted and accepted.

Mr. Vikash Kumar, representing the State as Standing Counsel-XI, confirms that upon the petitioner’s compliance with the aforementioned deposit requirements, including the additional 10%, the concerned authority will grant access to the petitioner for uploading the statutory appeal on the GST Web Portal, in accordance with Section 107 of the Central Goods and Services Tax Act, 2017, or the Bihar Goods and Services Tax Act, 2017.

It is ordered that the petitioner must fulfill these obligations within a four-week period from today.

Should the petitioner meet these commitments within the stipulated timeframe, the appellate authority is directed to proceed with hearing the appeal through virtual means.

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