Mahalas Construction Pvt. Ltd vs The State Of Bihar
2021 Latest Caselaw 3949 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                 Civil Writ Jurisdiction Case No.13357 of 2021
     ======================================================

Mahalas Construction Pvt. Ltd. a company registered under the Companies

Act, 1956 having its place of office at Flat no. B/203, Second Floor, ANG

Bihar Apartment, Ranitalab, Bhagalpur, Bihar- 813210.

... ... Petitioner/s

Versus

1. The State of Bihar through the Chief Secretary, Government of Bihar.

2. The Department of State Tax, Government of Bihar

3. Assistant Joint Commissioner, State Tax Department, Bhagalpur Circle, Government of Bihar

4. Commissioner, State Tax Department, Bhagalpur Circle, Government of Bihar.

... ... Respondent/s

====================================================== Appearance :

For the Petitioner/s : Mr.Neeraj Kumar, Advocate Mr. Abhishek Singh, Advocate Mr.Vaibhava Veer Shanker, Advocate Mr. Sachin Kumar, Advocate Mr. Kumar Saurav, Advocate For the Respondent/s : Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

=============================================== (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)

Date : 04-08-2021 Patna High Court CWJC No.13357 of 2021 dt.04-08-2021

Petitioner has prayed for the following reliefs: -

It is brought to our notice that vide impugned order dated

25.02.2021 passed by the Additional Commissioner of State Tax,

Bhagalpur in Appeal Case No. BHGST 38/20-21 (ARN

-AD100121005746U), the appeal of the petitioner against the

order dated 19.03.2020 passed by Respondent No.3 namely The Patna High Court CWJC No.13357 of 2021 dt.04-08-2021

Assistant Commissioner of State Tax Department, Bhagalpur

Circle, Govt of Bihar has been rejected merely on the grounds of

being barred by limitation. Both the orders were ex parte in nature.

In our considered view, the delay stands sufficiently

explained on account of COVID restrictions.

Learned counsel for the Revenue, states that he has no

objection if the matter is remanded to the Appellate Authority for

deciding the appeal afresh. Also, while considering and deciding

the appeal, the ground of delay shall not be taken into account and

the appeal shall be decided on merits. Also, during pendency of

the appeal, no coercive steps shall be taken against the petitioner.

Statement accepted and taken on record.

Having heard learned counsel for the parties as also

perused the record made available, we dispose of the present

petition in the following mutually agreeable terms:-

(a) We quash and set aside the impugned order dated

25.02.2021 passed by the Additional Commissioner of State Tax,

Bhagalpur in Appeal Case No. BHGST 38/20-21 (ARN

-AD100121005746U) against the order dated 19.03.2020 passed

by Respondent No.3 namely The Assistant Commissioner of State

Tax Department, Bhagalpur Circle, Govt of Bihar;

(b) We accept the statement of the petitioner that ten per Patna High Court CWJC No.13357 of 2021 dt.04-08-2021

cent of the total amount, being condition prerequisite for hearing

of the appeal, already stands deposited. If that were so, the appeal

shall be decided on merits. However, if the amount is not

deposited for whatever reason(s), same shall be done before the

next date;

(c) This deposit shall be without prejudice to the

respective rights and contention of the parties and subject to the

order passed by the Assessing Officer. However, if it is

ultimately found that the petitioner's deposit is in excess, the

same shall be refunded within two months from the date of

passing of the order;

(d) We also direct for de-freezing/de-attaching of the bank

account(s) of the writ-petitioner, if attached in reference to the

proceedings, subject matter of present petition. This shall be done

immediately.

(e) Petitioner undertakes to appear before the Appellate

Authority concerned on 20th of September, 2021 at 10:30 A.M., if

possible through digital mode;

(f) The Appellate Authority shall condone the delay in

filing the appeal and decide the appeal on merits after

complying with the principles of natural justice;

(g) Opportunity of hearing shall be afforded to the Patna High Court CWJC No.13357 of 2021 dt.04-08-2021

parties to place on record all essential documents and materials,

if so required and desired;

(h) During pendency of the appeal, no coercive steps

shall be taken against the petitioner.

(i) The Appellate Authority shall pass a fresh order only

after affording adequate opportunity to all concerned, including

the writ petitioner;

(j) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take unnecessary

adjournment;

(k) The Appellate Authority shall decide the appeal on

merits expeditiously, preferably within a period of two months

from the date of appearance of the petitioner;.

(l) The Appellate Authority shall pass a speaking order

assigning reasons, copy whereof shall be supplied to the

parties;

(m) Liberty reserved to the petitioner to challenge the

order, if required and desired;

(n) Equally, liberty reserved to the parties to take

recourse to such other remedies as are otherwise available in

accordance with law;

(o) We are hopeful that as and when petitioner takes Patna High Court CWJC No.13357 of 2021 dt.04-08-2021

recourse to such remedies, before the appropriate forum, the

same shall be dealt with, in accordance with law, with a

reasonable dispatch;

(p) We have not expressed any opinion on merits and

all issues are left open;

(q) If possible, proceedings during the time of current

Pandemic [Covid-19] be conducted through digital mode;

The instant petition sands disposed of in the aforesaid

terms.

Interlocutory Application(s), if any, also stands

disposed of.

Learned counsel for the respondents undertakes to

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

( S. Kumar, J) Ashwini/Sujit/-

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