Patna High Court delivered five judgements on October 9, 2025 in M/s Savex Technologies Private Limited vs. The State of Bihar & Ors., Shailesh Kumar @ Azad vs. The State of Bihar, Basant Kumar vs. The State of Bihar, Chandan Kumar vs. The Chairman-cum-Managing Director-cum-Appellate Authority, and M/S Nirman Engicons Pvt. Ltd. vs. The Chairman cum Managing Director cum Appellate Authority. The decision in the case of M/s Savex Technologies Private Limited was authored by Justice Dr. Anshuman.
M/s Savex Technologies Private Limited vs. The State of Bihar & Ors. (2025), Patna High Court's Division Bench of Justices Bibek Chaudhuri and Dr. Anshuman delivered a 7-page long judgement, wherein, it concluded that "the matters involved in the present appeal and Miscellaneous Appeal No.231 of 2024 are directly and substantially identical. 14. Therefore, the present miscellaneous appeal is hereby allowed in terms of the observation made in Miscellaneous Appeal No.231 of 2024...."[(M/s Savex Technologies Private Limited vs. The State of Bihar through the Secretary-cum-Commissioner of Commercial Taxes, Bihar, presently known as Secretary cum Commissioner of State Taxes, Bihar & Ors. (2025)]. As part of the Division Bench Justice Dr. Anshuman relied on the judgement authored by Justice P. B. Bajanthri as part of Division Bench.
Notably, the appellant's name in Miscellaneous Appeal No.231 of 2024 is M/s Savex Technologies Private Limited was the appellant.
In its 3-page long judgement dated August 6, 2025, High Court's Division Bench of Justices P. B. Bajanthri and S. B. Pd. Singh had concluded that the "Appellant has made out a case so as to interfere with the impugned order dated 05.12.2023 passed in Appeal Case No. PT-178 of 2019 & PT-179 of 2019 (Memo No. 510, dated 14.12.2023) and they are set aside in the light of the principle laid down by the judicial pronouncement..." in Hewlett Packard India Sales Pvt. Ltd. vs. State of Assam and others reported in (2012) 56 VST 472 : 2012 SCC OnLine Gau 903; Canon India Private Limited vs. State of T.N. reported in 2013 SCC OnLine Mad 2038 : (2014) 305 ELT 255 and Wep Peripherals Ltd. Lko. Through Authorised Secretary. vs. Commissioner of Commercial Taxes U.P. Lucknow reported in 2018 SCC OnLine All 5572.
The interlocutory application was filed for stay of the impugned order dated December 5, 2023 communicated vide Memo No.510 dated December 14, 2023 passed by the Commercial Taxes Tribunal, Bihar, Patna, in Appeal Case No.PT-178 of 2019 during the pendency of the present appeal.
The counsels of the appellant and the State-respondents jointly submitted that in spite of hearing on stay petition, the present miscellaneous appeal may be disposed off today itself as the issue involved in the present Miscellaneous Appeal and Miscellaneous Appeal No.231 of 2024 is identical and both appeals have arisen from common order passed by the Commercial Tax Tribunal, Bihar, Patna, vide order dated December 5, 2023.
The present miscellaneous appeal was preferred against the order dated December 5, 2023 communicated vide Memo No.510 dated December 14, 2023 was passed by the Commercial Taxes Tribunal, Bihar, Patna, presided by Chairman, Member Department and Member Account in Appeal Case No.178 of 2019. The counsel for the appellant submitted that two cases were heard analogous, i.e., Appeal Case Nos. PT-178 and PT-179 of 2019, and disposed off by a common order dated December 5, 2023 passed by the Commercial Taxes Tribunal, Bihar, Patna presided by Chairman, Member Department and Member Account.
The counsel for the appellant submitted that against the said common order two miscellaneous appeals was preferred. The present miscellaneous appeal arose from Appeal Case No. PT-178 of 2019 whereas miscellaneous appeal No231 of 2024 had arisen from Appeal Case No.PT-179 of 2019. The counsel for the appellant submitted that vide order dated August 6, 2025, Miscellaneous Appeal No.231 of 2024 was allowed by a coordinate Division Bench of the High Court which included of Justices P. B. Bajanthri and S. B. Pd. Singh. The counsel for the appellant submitted that since the matter directly and substantially in issue in the present appeal was exactly similar to the Miscellaneous Appeal No.231 of 2024, therefore, he submitted that the present appeal may be allowed in the light of order dated August 6, 2025 passed in Miscellaneous Appeal No.231 of 2024 by Justice Bajanthri headed Division Bench, wherein, M/s Savex Technologies Private Limited was the appellant.
The counsel for the State supported the argument of counsel for the appellant and submitted that State-respondents have no objection if the present appeal be decided in the light of order dated August 6, 2024 passed in Miscellaneous Appeal No.231 of 2024 by the Division Bench as two appeals, namely, Appeal Case Nos. PT-178 and PT-179 of 2019 (Memo No.510 dated December 14, 2010 were under challenge in Miscellaneous Appeal No.227 of 2024 and Miscellaneous Appeal No.231 of 2024 respectively.
In the light of the submissions made and upon perusal of the order dated August 6, 2025 passed by Division Bench in Miscellaneous Appeal No.231 of 2024, the extract of the order states as follows:
“In the instant petition, Appellant has prayed for the following relief(s): “1. That the present appeal is being directed against the order dated 05.12.2023, communicated on 15.12.2023 vide Memo No. 510 dated 14.12.2023 certified copy of which was served on 13.03.2024 passed by learned Commercial Taxes Tribunal, Bihar, Patna, presided by Chairman, Member Department and Member Account in Appeal Case No. PT-179 of 2019 whereby the appeal preferred by Appellant against the order dated 25.11.2017 passed in Appeal Case No. ST/PR-149/2017-18 by the Additional Commissioner of State Taxes (Appeal), Central Division, Patna was partly confirmed on the issue of taxation of Tonner and Cartridges at the rate prescribed for goods of residuary entry but remanded the issue of adjustment of Entry Tax from VAT liability and imposition of interest under section 39(4) of the Bihar VAT Act, 2005 to the Lower Court for fresh examination and to pass fresh order in regard to the same.”
2. On 30th July, 2025, we have passed the following order: “Learned counsel for the appellant submits that the matter could be disposed of in terms of the judgment referred in Hewlett Packard India Sales Pvt. Ltd. Vs. State of Assam and others reported in (2012) 56 VST 472 : 2012 SCC OnLine Gau 903; Canon India Private Limited Vs. State of T.N. reported in 2013 SCC OnLine Mad 2038 : (2014) 305 ELT 255 and Wep Peripherals Ltd. Lko. Through Authorised Secy. Vs. Commissioner of Commercial Taxes U.P. Lucknow reported in 2018 SCC OnLine All 5572.
The counsel for the State was requested to peruse the same and make her statement whether the matter is covered or not. On October 9, 2025, the counsel for the State, on instruction, submitted that the present matter could be disposed of in the light of our order dated July 30, 2025 with reference to judicial pronouncements.
Justice Dr. Anshuman observed: ''Appellant has made out a case so as to interfere with the impugned order dated 05.12.2023 passed in Appeal Case No. PT-178 of 2019 & PT-179 of 2019 (Memo No. 510, dated 14.12.2023) and they are set aside in the light of the principle laid down by the judicial pronouncement (cited supra). 5. Accordingly, Miscellaneous Appeal No. 231 of 2024 stands allowed.”
No comments:
Post a Comment