UNITED BREWERIES LIMITED Vs. STATE OF BIHAR
LAWS(PAT)-2022-1-3
HIGH COURT OF PATNA
Decided on January 24,2022

UNITED BREWERIES LIMITED Appellant
VERSUS
STATE OF BIHAR Respondents




JUDGEMENT

- (1.) Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- "(i) Quashing the order and demand notice, both dtd. 30/7/2021 (Annexure-9 and 9/1, page-50-53) passed by the Assistant Commissioner, Commercial Tax, Patliputra Circle, Patna under Sec. 8 of the Bihar Tax on Entry of Goods Act, 1993 read with Sec. 33 of the Bihar Value Added Tax Act, 2005, by which, on the basis of audit objection, an interest of Rs.28,95,728.00 on delayed payment of Entry Tax for the period 2015-16, has been imposed upon the petitioner; (ii) To pass such other order (orders) as your Lordship may deem fit and proper in the facts and circumstance of the present case."
(2.) In view of the law laid down by Hon'ble the Apex Court in Sahara India (Firm), Lucknow vs. Commissioner of Income Tax, Central-I and Ann, (2008) XIV SCC 151, we are inclined to allow the writ petition for we do not find the authority to have dealt with all the issues raised by the petitioner, material at that, more so when it entails both civil and penal consequences. The order passed by the authority is absolutely cryptic, unreasoned and not dealing with any one of the issues raised by the petitioner. That apart, on what basis authority has found the petitioner liable to pay interest is not borne out from the bare reading of the order. The mind of the authority has to be reflected from the reasoning furnished, which we find in the instant case to be absolutely nonexistent. A sum of Rs.28,95,728.00 stands levied as interest upon the petitioner in terms of the impugned order.
(3.) Shri Vikash Kumar, learned Standing Counsel No. 11 has tried to justify the order on the basis of the material, not placed before the authority but before this Court and that too preceding to the events leading to passing of the impugned order.;


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