Section 73 of The Finance Act, 1994 provides a time limit of 30 months and the burden of prove is on the Respondent to claim any extension : Patna High Court

This petition was filled by M/s  Biswas  Security  Services  India  Pvt.  Ltd.  Jamuna  Apartment,  Boring Road,  Shop  No.3,  Patna,  through  its  Director  Binod  Kumar  Sinha,  aged  about 64  years,  Male,  Son  of  Sr  Ramabatar  Singh,  Resident  of  Shakti  Kunj Darbhanga  Kothi,  7  MF  5/1,  Bahadurpur  Housing  Colony,  B.H.  Colony, Patna, Bihar- 800026, P.S.-  Agamkuan,  District- Patna against The  Union of India  Department  of Finance,  Govt.  of India, New  Delhi and Ors. The judgment in the case of M/s Biswas Security Services India Pvt. Ltd v. State of Bihar ( citation-  CWJC No.6001 of 2022) was delivered by HONOURABLE THE CHIEF JUSTICE                  and                  HONOURABLE MR. JUSTICE S. KUMAR



This case was a Civil Writ Petition  filled before the Hon’ble  Patna High Court to issue the Writ of Certiorari quashing show cause notice C.No.V.(141) dated 24th April 2019 and declaring that SCN dated 24th April 2019 was bared by Limitation as per Section 73 of The Finance Act,  1994 and the Respondent has wrongly invoked the extension provided under the proviso of Section 73 of the Act.


The court disposed of the petition on the ground that the Petitioner  shall  appear  before  the  authority concerned  on  16th  of  May, 2022 and they shall fully   cooperate   in   the proceedings  and  file  response. Moreover it was also held that the   Petitioner’s   case shall  be   decided   by   the appropriate   authority,   in accordance  with  law,  within  a period  of  two months  and until the  proceedings  are pending,  no coercive  action  shall  be  taken against  the  petitioner.


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