Patna High Court Monthly Digest - November 2023

M/s Cohesive Infrastructure Developers Pvt. Ltd vs The Central Board of Indirect Taxes and Customs and Ors 2023 Livelaw (Pat) 128

M/s S K Construction and Company vs vs The State of Bihar and Ors 2023 Livelaw (Pat) 129

Mostt. Jaymanti Dev vs The State of Bihar and Ors 2023 LiveLaw (Pat) 130

Siwan Zila Mukhiya Sangh through its Chairman Ajay Bhasker Chauhan vs. The State of Bihar 2023 LiveLaw (Pat) 131

Dasrath Ram Vs. The State Of Bihar 2023 LiveLaw (Pat) 132

Rakesh Kumar Alias Rakesh Kumar Singh Alias Raku vs. The State of Bihar and Others 2023 LiveLaw (Pat) 133

M/s. Vishwanath Iron Store vs. The Union of India 2023 LiveLaw (Pat) 134

M/s Punit Kumar Choubey vs. The Commissioner, Commercial Tax, and Others 2023 LiveLaw (Pat) 135

Satyamanu Kumar Singh vs. The State of Bihar 2023 LiveLaw (Pat) 136

Sanjeev Kumar vs. The State Of Bihar 2023 LiveLaw (Pat) 137

Ravi Kant vs. Bandana Kumari 2023 LiveLaw (Pat) 138

Sanjay Kumar Male vs. The State of Bihar and Ors 2023 LiveLaw (Pat) 139

Judgments/Orders This Month

Petitioner Cannot Be Deprived Of The Benefit, Due To Non- Constitution Of The Appellate Tribunal By The Respondents Themselves: Patna High Court

Case Title: M/s Cohesive Infrastructure Developers Pvt. Ltd vs The Central Board of Indirect Taxes and Customs and Ors

LL Citation: 2023 Livelaw (Pat) 128

In a recent ruling, the Patna High Court has granted relief to M/s Cohesive Infrastructure Developers Pvt. Ltd, the petitioner, in a Goods and Services Tax (GST) dispute. The division bench comprising Chief Justice K. Vinod Chandran and Justice Rajiv Roy allowed a writ petition filed under Article 226 of the Constitution of India, seeking various reliefs. The petitioner essentially was desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal" ) under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act").

Bihar Goods and Services Tax Act, 2017 | Appellate Authority's Dismissal of Appeal Without Reasoning Indicates Abdication of Powers: Patna High Court

Case Title: M/s S K Construction and Company vs vs The State of Bihar and Ors

LL Citation: 2023 Livelaw (Pat) 129

The Patna High Court has ruled that the Appellate Authority, by dismissing the appeal without providing any reasoning and questioning the proper presentation of the appeal, would be abdicating its powers as mandated by the Bihar Goods and Services Tax Act.

The division bench of Chief Justice K. Vinod Chandran and Justice Rajiv Roy observed, “We have already held in Purushottam Stores vs. The State of Bihar & Ors; CWJC No. 4349 of 2023 decided on 25.04.2023; looking at the provisions of the Bihar Goods and Services Tax Act especially sub-sections (8), (9), (10), (11) and (12) of Section 107 of the Act, that the Appellate Authority has a duty and an obligation under the statute to look into the merits of the matter and also examine the grounds raised by the appellant, even if there is no presence recorded of the appellant before the Appellate Authority and decide the issue on merits.”

Patna High Court Awards Rs. 5 Lakh Compensation To Widow For 15-Yrs Delayed Pension Payment

Case Title: Mostt. Jaymanti Dev vs The State of Bihar and Ors

LL Citation: 2023 LiveLaw (Pat) 130

In a recent ruling, the Patna High Court has awarded a monetary compensation of Rs. 5,00,000/- (five lac) to a widow, reprimanding the callous attitude of State Government officials because of whom she faced a 15-year delay in receiving her husband's pension and other retiral dues. The Court expressed deep concern over the negligence displayed by State Government officials, particularly the Block Development Officer, the Circle Officer, and the District Magistrate, in addressing the petitioner's situation.

Patna High Court Upholds Bihar Govt's Solar Light Scheme Implementation For Rural Electrification, Says State Checked Corruption

Case Title: Siwan Zila Mukhiya Sangh through its Chairman Ajay Bhasker Chauhan vs. The State of Bihar

LL Citation: 2023 LiveLaw (Pat) 131

In a recent legal ruling, Patna High Court while upholding the Bihar government's Solar Light Scheme aimed at rural electrification and ensuring well-lit village streets at night, emphasized the scheme's core objective of enhancing security and convenience for rural communities while promoting development across various sectors.

Justice Harish Kumar observed, “The object of the Solar Light Scheme to ensure rural electrification in the Panchayat is clear and loud that the village streets remain well lighted during the night in the villages imbibing the sense of security and lessening the inconvenience and discomfort to the populace and to ensure development in all the fields.”

Patna High Court Acquits Man In 18-Yr-Old Murder Case, Says Questions Put To Accused U/S 313 CrPC Can't Be Mere Formality

Case Title: Dasrath Ram Vs. The State Of Bihar

LL Citation: 2023 LiveLaw (Pat) 132

In a notable development, the Patna High Court has acquitted a man, who had been convicted and sentenced in connection with a murder case dating back 18 years citing procedural lapses and failure on the part of the prosecution.

The Court, while expressing concern over the lack of diligence in the trial court's proceedings, observed that the examination of the accused under Section 313 of the CrPC, a crucial stage where the court elucidates incriminating materials, was treated as a mere formality.

Bihar Prohibition and Excise Act | Owner Of Leased Premises Can’t Be Held Responsible Unless Corroborative Evidence Proving Direct Involvement Exists: Patna High Court

Case Title: Rakesh Kumar Alias Rakesh Kumar Singh Alias Raku vs. The State of Bihar and Others

LL Citation: 2023 LiveLaw (Pat) 133

The Patna High Court has ruled that the seizure of an entire hotel due to the discovery of liquor on its premises is deemed unjust and illegal if the property owner is not implicated in the alleged offense. The court further said that the arbitrary assumption of the hotel owner's involvement in a liquor-related crime by excise authorities, solely based on the lease being unregistered, is unfounded. Consequently, the court nullified the confiscation order, deeming it unlawful.

Parties Cannot Deem SGST And CGST As IGST Without Compliance With Taxation Enactment Provisions: Patna High Court

Case Title: M/s. Vishwanath Iron Store vs. The Union of India

LL Citation: 2023 LiveLaw (Pat) 134

The Patna High Court has dismissed the writ petition filed by Vishwanath Iron Store, a partnership firm registered under the Bihar State Goods and Services Tax Act, seeking correction of a GST invoice for the purpose of availing input tax credit, while stating Understanding between parties cannot supersede the provisions of taxation laws.

Chief Justice K. Vinod Chandran and Justice Rajiv Roy noted, “In the present case, the petitioner is a dealer registered under the BGST Act and the sale was effected from the State of Jharkhand. However, there is absolutely nothing to prove the movement of goods to the State of Bihar. The mere statement of the Railways that the invoice issued should be deemed to have been issued under the IGST Act, cannot enable the petitioner to seek input tax credit. The transaction between the Railways and the petitioner would not regulate the tax liability and in any event, the tax levied and collected as CGST and SGST would have been credited to the respective head of account.”

Petitioner Failed To Avail Appeal Remedy, Can’t Invoke Of The Extraordinary Jurisdiction: Patna High Court

Case Title: M/s Punit Kumar Choubey vs. The Commissioner, Commercial Tax, and Others

LL Citation: 2023 LiveLaw (Pat) 135

The Patna High Court recently ruled on a writ petition challenging an assessment order and the rejection of an appeal based on the limitation ground. The Court stated that the petitioner by his own failure had not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India The Court clarified that when a specific period for delay condonation is provided, there can be no extension by the Appellate Authority or the Court under Article 226 of the Constitution.

Victim's Statement U/S 164 CrPC Can Be Used For Corroboration, Cannot Be Sole Basis For Conviction: Patna High Court Acquits Rape Accused

Case Title: Satyamanu Kumar Singh vs. The State of Bihar

LL Citation: 2023 LiveLaw (Pat) 136

The Patna High Court recently acquitted a rape accused, observing that the statement of the victim recorded under Section 164 of the Criminal Procedure Code (CrPC) cannot be the sole basis for conviction.

A Division Bench of Justice Chakradhari Sharan Singh and Justice Gunnu Anupama Chakravarthy observed, “Though, accused is capable of doing sexual act, that itself cannot prove the guilt for the charged offences. In the absence of the substantive oral evidence corroborated with medical evidence, it can be construed that the appellant shall presumed to be innocent of the charged offences.”

Investigative Perfunctoriness Not Grounds For Case Dismissal, Specially In View Of Clear And Cogent Evidence Of Victim Herself: Patna High Court Upholds Verdict in Conviction of Father for Rape of Minor Daughter

Case Title: Sanjeev Kumar vs. The State Of Bihar

LL Citation: 2023 LiveLaw (Pat) 137

In a recent ruling, the Patna High Court while dismissing the appeal filed by a man convicted of raping his minor daughter, observed that prosecution case cannot be completely discarded merely because the investigation was perfunctory when there is clear and cogent evidence of the victim herself.

The Division Bench comprising of Justice Ashutosh Kumar and Justice Alok Kumar Pandey observed, “We further find that there was no purpose of his seizing the clothes of the appellant, when it was no sent for forensic examination ever. Perhaps, the Investigator did not consider any one of these to be important while investigating such a serious charge. But as is well settled, merely because an investigation is perfunctory, that is no ground to completely discard the prosecution case, specially in view of the clear and cogent evidence of the victim herself.”

Patna High Court Annuls Hindu Marriage Noting Man Was Forced To Apply Sindur At Gunpoint, Emphasizes Saptapadi Significance

Case Title: Ravi Kant vs. Bandana Kumari

LL Citation: 2023 LiveLaw (Pat) 138

In a significant judgement, the Patna High Court has ruled that the mere application of sindoor (vermilion) on a woman's forehead under coercion does not constitute a valid marriage under Hindu law. The Court emphasized that a Hindu marriage must be consensual and involve the customary 'saptapadi,' where the bride and groom complete seven rounds around a sacred fire for the union to be deemed binding.

The division bench, comprising Justices P B Bajanthri and Arun Kumar Jha, observed, "From bare perusal of the aforesaid provision, it is obvious that when such rites and ceremonies including Saptapadi the marriage becomes complete and binding, when seventh step is taken. Conversely, if ‘saptapadi’ has not been completed, the marriage would not be considered to be complete and binding."

Patna High Court Criticises Police "Laxity" In Tracing Young Girl Allegedly Abducted 11 Months Ago, Orders Economic & Cyber Offences Unit To Assist

Case Title: Sanjay Kumar Male vs. The State of Bihar and Ors

LL Citation: 2023 LiveLaw (Pat) 139

Expressing concern over the prolonged delay in recovering a college girl who was allegedly abducted nearly 11 months ago, the Patna High Court has taken a stern stance against the Muzaffarpur police. The court has directed the district police to form a special investigating team (SIT) immediately and collaborate with the state's Economic Offence Unit (EOU) to expedite the investigation. In addition, the Muzaffarpur Senior Superintendent of Police (SSP) has been instructed to provide weekly progress reports on the investigation, with the court closely monitoring the case.