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
FACTS OF THE CASE:
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.
JUDGEMENT REVIEWED BY: AKANKSHA