KALIKA COOLING SYSTEM Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. Chiranjiva Ranjan, learned counsel appearing for the petitioner and Mr. Vikash Kumar, learned Standing Counsel No. 11 for the State.

(2.) This interlocutory application is filed to question the assessment proceedings itself held by the assessing authority in purported exercise of power vested in him under Section 31 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as 'the Act') and the Rules framed thereunder, inter alia, on grounds that it was barred by limitation and thus, void ab initio. Mr. Chiranjiva Ranjan, learned counsel for the petitioner while admitting to the position that a revision application bearing C.C.(s) 404 of 2018-19 under Section 74 of 'the Act' is pending disposal before the respondent no. 2, would submit that where action complained itself is void, the petitioner may not be relegated and the matter be disposed of accordingly.

(3.) In the nature of the issue that was raised that we permit the petitioner to question the proceedings in the present writ petition itself as it requires an interpretation of the statutory provisions and thus having heard learned counsel for the parties, we are persuaded to allow the petitioner to question the assessment proceedings itself in the present writ petition. Consequentially, I.A. No. 1 of 2019 filed in the present writ petition is allowed.