Rajeev Kumar vs State Of Bihar
2021 Latest Caselaw 5905 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.20135 of 2021
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Rajeev Kumar, son of Om Prakash Choudhary, resident of Dardha, Chausaj, Daraha, Muzaffarpur, Bihar.

... ... Petitioner/s Versus

1. State of Bihar through the Commissioner of State Tax, having its office at Vikas Bhawan, Bailey Road, Patna.

2. Assistant Commissioner of State Tax, Muzaffarpur East, Tirhut, Bihar.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr.D.V.Pathy, Advocate For the Respondent/s : Mr.Vikash Kumar (SS-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 07-12-2021 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s).

" i) the order dated 03.03.2020 (as contained in Annexure -5) for the Tax Period December 2018 to March 2019 passed by the respondent no 2 under section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the BGST Act) without grant of a reasonable opportunity of being heard in the matter and without passing a speaking order be quashed.

ii) the summary of order dated 03.03.2020 las contained in Annexure -6) for the Tax Period December 2018 to March 2019 passed by the respondent no. 2 in Form GST DRC - 07 be quashed.

iii) the order dated 02.03.2020 (as contained Annexure -4) for the Tax Period October 2018 to March 2019 passed by the respondent no. 2 under section 74(9) of the Patna High Court CWJC No.20135 of 2021 dt.07-12-2021

BGST Act be quashed.

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

Petitioner has prayed for quashing of the order

dated 02.03.2020 passed by the Respondent No. 2 namely

Assistant Commissioner of State Taxes, East Circle,

Muzaffarpur, Tirhuit, Bihar in DRC-01 Ref No.

ZA1002200004291 (Annexure-4), order dated 3.3.2020, passed

by Respondent No. 2 in Reference No. ZA1003200020204

(Annexure-5); and summary of the order in Form GST DRC-07

dated 03.03.2020 passed by Respondent No. 2 (Annexure-6);

Learned counsel for the Revenue, states that he has

no objection if the matter is remanded to the Assessing

Authority for deciding the case afresh. Also, the case shall be

decided on merits. Also, during pendency of the case, no

coercive steps shall be taken against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the

parties as also perused the record made available, we are of the

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we

form an opinion that the order is bad in law. This we say so, for

two reasons- (a) violation of principles of natural justice, i.e. Patna High Court CWJC No.20135 of 2021 dt.07-12-2021

Fair opportunity of hearing. No sufficient time was afforded to

the petitioner to represent his case; (b) order passed ex parte in

nature, does not assign any sufficient reasons even decipherable

from the record, as to how the officer could determine the

amount due and payable by the assessee. The order, ex parte in

nature, passed in violation of the principles of natural justice,

entails civil consequences. As such, on this short ground alone,

we dispose of the present writ petition in the following

mutually agreeable terms:

(a) We quash and set aside the impugned order

02.03.2020 passed by the Respondent No. 2 namely Assistant

Commissioner of State Taxes, East Circle, Muzaffarpur, Tirhuit,

Bihar in DRC-01 Ref No. ZA1002200004291 (Annexure-4),

order dated 3.3.2020, passed by Respondent No. 2 in Reference

No. ZA1003200020204 (Annexure-5); and summary of the

order in Form GST DRC-07 dated 03.03.2020 passed by

Respondent No. 2 (Annexure-6);

(b) Petitioner undertakes to deposit twenty per cent

of the amount of the demand raised before the Assessing

Officer. This shall be done within four weeks;

(d) This deposit shall be without prejudice to the

respective rights and contention of the parties and subject to the Patna High Court CWJC No.20135 of 2021 dt.07-12-2021

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;

(e) 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;

(f) Petitioner undertakes to appear before the

Assessing Authority on 4th of January, 2022 at 10:30 A.M., if

possible through digital mode;

(g) The Assessing Authority shall decide the case on

merits after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and materials,

if so required and desired;

(i) During pendency of the case, no coercive steps

shall be taken against the petitioner.

(j) The Assessing Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(k) Petitioner through learned counsel undertakes to Patna High Court CWJC No.20135 of 2021 dt.07-12-2021

fully cooperate in such proceedings and not take unnecessary

adjournment;

(l) The Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two months

from the date of appearance of the petitioner;

(m) The Assessing Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to the

parties;

(n) Liberty reserved to the petitioner to challenge

the order, if required and desired;

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

recourse to such other remedies as are otherwise available in

accordance with law;

(p) We are hopeful that as and when petitioner takes

recourse to such remedies, before the appropriate forum, the

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

reasonable dispatch;

(q) We have not expressed any opinion on merits

and all issues are left open;

(r) If possible, proceedings during the time of

current Pandemic [Covid-19] be conducted through digital

mode;

Patna High Court CWJC No.20135 of 2021 dt.07-12-2021

The instant petition stands disposed of in the

aforesaid terms.

Interlocutory Application(s), if any, 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) veena/rajiv-

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