{"id":312311,"date":"2024-01-27T11:00:28","date_gmt":"2024-01-27T05:30:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=312311"},"modified":"2024-02-06T10:44:49","modified_gmt":"2024-02-06T05:14:49","slug":"phc-imposes-cost-of-rs-5000-on-gst-assessing-officer-for-imposing-tax-coercively-in-absence-of-appellate-tribunal-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/27\/phc-imposes-cost-of-rs-5000-on-gst-assessing-officer-for-imposing-tax-coercively-in-absence-of-appellate-tribunal-legal-news\/","title":{"rendered":"\u2018No tax recovery can be made when GST Tribunal not constituted\u2019; Patna HC imposes cost of Rs 5000 on GST Assessing Officer for \u2018coercive\u2019 tax recovery"},"content":{"rendered":"
\n

Patna High Court:<\/span> In a case wherein, a writ petition was filed by the assessee-petitioner, National Insurance Company Limited against the order of rejection of appeal by the first Appellate Authority despite the payment of 20% of the tax in dispute for proper institution of appeal, the Division Bench of K. Vinod Chandran, CJ.,*<\/span> and Rajiv Roy, J., allowed the writ petition and directed the refund of tax recovered and further, imposed a cost of Rs 5000 on the Assessing Officer who issued the demand and appropriated the money from the bank account of petitioner.<\/p>\n

An appeal was filed by petitioner against the assessment order dated 17-02-2022 and the same was rejected. There was no Appellate Tribunal constituted as provided under Section 109 of the Bihar Goods and Services Tax Act, 2017 (‘BGST Act’). Inspite of this, petitioner paid 20% of the tax in dispute which was Rs 5.70 crores as per Section 112(8)<\/a> of the Central Goods and Services Tax Act, 2017<\/a> (‘CGST Act’). When the appeal was filed, admittedly, 10% of the tax in dispute was paid, which was mandated for the institution of a proper appeal before the first Appellate Authority. Despite the payment of 20% of the tax in dispute made, the first Appellate Authority rejected the appeal, and a demand was issued. Petitioner filed the present writ petition aggrieved by the coercive action. The tax authorities in retaliation recovered the entire balance remaining payable, under Section 79<\/a> of the CGST Act<\/a>.<\/p>\n

The Court opined that if the Tribunal was constituted and an appeal was filed there could be no further proceedings taken for recovery of the balance amounts till the appeal was disposed of. Hence, when a Tribunal was not constituted, no such recovery could have been made.<\/p>\n

The Court relied on Sita Pandey<\/span> v. State of Bihar<\/span>, 2023 SCC OnLine Pat 2827<\/a>, and directed the refund of the entire recovered amount within two weeks and imposed a cost of Rs 5000 on the Assessing Officer, who issued the demand and appropriated the money from the bank account of petitioner. The Court further opined that petitioner should be entitled to claim interest from the department for the period in which the assessee was deprived of the amounts peremptorily recovered.<\/p>\n

[National Insurance Co. Ltd. v. State of Bihar, 2024 SCC OnLine Pat 318<\/a>, decided on 15-01-2024<\/span>]<\/p>\n

*Judgement Authored by: Chief Justice K. Vinod Chandran<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case :<\/p>\n

For the Petitioner: Gautam Kumar Kejriwal, Alok Kumar Jha, Mukund Kumar, Akash Kumar and Aditya Raman, Advocates<\/p>\n

For the Respondents: Vivek Prasad, GP-7<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

“If the Appellate Tribunal under Bihar Goods and Services Tax, 2017 is constituted and an appeal is filed there can be no further proceedings taken for recovery of the balance amounts till the appeal is disposed of.”<\/p>\n","protected":false},"author":67011,"featured_media":293190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[8991,31752,16031,31242,31394,64737,30102,5561,7441,2621,13551],"class_list":["post-312311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-appeal","tag-appellate-authority","tag-appellate-tribunal","tag-assessee","tag-assessing-officer","tag-bgst-act","tag-cgst-act","tag-cost","tag-patna-high-court","tag-Tax","tag-writ-petition"],"yoast_head":"\nPatna HC imposes cost of Rs 5000 on GST Assessing Officer for imposing tax \u2018coercively\u2019 in absence of Appellate Tribunal | SCC Blog<\/title>\n<meta name=\"description\" content=\"Patna High Court directed the GST Assessing Officer for the refund of amount recovered by issuance of demand and imposed a cost of Rs 5000 for the same.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/27\/phc-imposes-cost-of-rs-5000-on-gst-assessing-officer-for-imposing-tax-coercively-in-absence-of-appellate-tribunal-legal-news\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u2018No tax recovery can be made when GST Tribunal not constituted\u2019; 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The gravamen of the offence alleged against the petitioner\u00a0was\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":309184,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/13\/solid-waste-management-activities-exempted-from-tax-payment-under-bgst-phc-legal-news\/","url_meta":{"origin":312311,"position":1},"title":"Solid waste management activities are exempted from payment of tax under Bihar Goods and Services Tax Act, 2017: Patna High Court","author":"Simranjeet","date":"December 13, 2023","format":false,"excerpt":"\"The Appellate Authority had allowed the appeal in the case of a different assessee, who had been carrying on the very same work of solid waste disposal in the very same Municipality.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"patna high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":291581,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/08\/itat-directs-assessing-officer-to-charge-gross-profit-rate-of-6-5-percent-on-bogus-purchases-legal-news\/","url_meta":{"origin":312311,"position":2},"title":"Income Tax Appellate Tribunal directs Assessing Officer to charge assessee at gross profit rate of 6.5% on bogus purchases","author":"Apoorva","date":"May 8, 2023","format":false,"excerpt":"ITAT said that the entire addition has been made by the AO as well as CIT based on guess work and estimation based on some alleged information received from Sales Tax Department of Maharashtra and from DGIT that \u201cthe assessee has taken bogus purchase bills without having taken any delivery\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal (ITAT)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":289103,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/10\/it-act-reopening-of-assessment-unsustainable-in-law-lack-of-evidence-legal-research-legal-news-updates\/","url_meta":{"origin":312311,"position":3},"title":"Reopening of the assessment is indemonstrable in law as reasons inserted in Section 147 IT Act were not considered as evidence: ITAT","author":"Editor","date":"April 10, 2023","format":false,"excerpt":"It is a trite law that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under section 147 IT Act.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal (ITAT)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":256839,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/08\/will-hostel-facility-which-is-incidental-to-providing-education-as-per-object-of-assessee-be-a-charitable-purpose-exempted\/","url_meta":{"origin":312311,"position":4},"title":"Will hostel facility which is incidental to providing education as per object of assessee be a charitable purpose exempted under S. 11 of Income Tax Act? ITAT answers","author":"Bhumika Indulia","date":"November 8, 2021","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT): Coram of Anil Chaturvedi (Accountant Member) and Suchitra Kamble (Judicial Member) allowed the appeal filed by the assessee challenging the assessment order made by the Income Tax authorities. The assessee society was duly registered, and the renewal was granted for the period of 5 years.\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":281300,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/09\/bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness\/","url_meta":{"origin":312311,"position":5},"title":"Transfer of PAN is consequential to the Order of transfer of jurisdiction; Bombay High Court holds PAN follows the jurisdiction not vice versa","author":"Editor","date":"January 9, 2023","format":false,"excerpt":"\u00a0 \u00a0 Bombay High Court: In the present appeal filed under Section 260-A of the Income Tax Act, 1961 preferred against the order dated 09-08-2017, passed by the Income Tax Appellate Tribunal (ITAT), Pune Bench wherein the Tribunal held that the order passed by Commissioner of Income Tax-3, Mumbai on\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/Bombay-High-Court-1.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/312311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=312311"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/312311\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/293190"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=312311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=312311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=312311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}