Birla Corporation Limited vs State Of Bihar

Our attention is invited to the Circular dated 11th of August, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue

(State Taxes-I Section), and Circular dated 27th of October, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue

(Central Board of Indirect taxes & Customs) Legal Cell, copy whereof is taken on record.

In view of the same, Union of India be impleaded as Party Respondent Nos. 4 to 14.

Registry to make necessary correction, both on the digital as also the hard file.

Dr. K.N. Singh, learned Additional Solicitor General and Shri Anshuman Singh, Sr. S.C., CGST & CX enter appearance on behalf of the newly added

respondents.

Petitioner has prayed for the following relief(s):-

“to issue a writ of certiorari or any other appropriate writ, order or direction calling for the records of the case and after scrutinizing the same

quash the order dated 06.07.2020 (as contained in Annexure-8) issued by the respondent no.3 for the period 2010-11 under the Bihar Settlement of

Taxation Disputes Act, 2019 (hereinafter called the Act) and the Bihar Settlement of Taxation Dispute Rules 2020 (hereinafter called the Rules)

ii. to issue a writ of mandamus or any other appropriate writ, order or direction to the respondents to accept the settlement application filed by the

petitioner under the said Act and the Rules and accordingly settle the tax liability of the petitioner.

iii. Pending final hearing and disposal of the writ petition the operation of the impugned order dated 06.07.2020 (as contained in Annexure-8) be

stayed.

iv. for granting any other relief(s) to which the petitioner is otherwise found entitled to.â€​

Learned counsel for the petitioner states that comprehensive petition, also touching the very same issue, subject matter of the present petition, being

case No. 9148 of 2021 titled as Birla Corporation Limited Vs. The State of Bihar and Ors. stands filed before this Court.

In view of the same, we dispose of the present petition clarifying that all issues raised in the instant petition shall be adjudicated in the petition already

instituted by the petitioner.

Liberty reserved to the petitioner to make a mention for listing of the petition on priority basis.

As and when any such request is made, the Registry shall list the same on priority basis.

The petition stands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, shall stand disposed of.