Patna High Court
Savitri Technocrafts Private ... vs The State Of Bihar on 8 February, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.16882 of 2019
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1. Savitri Technocrafts Private Limited Having its registered office at At- Ward
No.7, Kaithwalia, Gopalganj - 841428 through its Managing Director
namely Krishna Kumar Singh male aged about 57 years S/o Late Jagan
Singh resident of Ward No.7, Kaithwalia, Gopalganj- 841428.
2. Krishna Kumar Singh S/o Late Jagan Singh Resident of Ward No.7,
Kaithwalia, Gopalganj- 841428.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary-Cum-Commissioner of
Commercial Taxes, Bihar Patna having its office at Vikas Bhawan, Patna.
2. The Principal Secretary-Cum-Commissioner of Commercial Taxes Bihar
Patna having its office at Vikas Bhawan, Patna.
3. The Assistant Commissioner of State Taxes Patna Central Circle Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate
For the Respondent/s : Mr.Vikash Kumar (SC-11)
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 08-02-2021
Petitioner has prayed for the following relief(s):
"a) For issuance of a writ in the nature of
certiorari for quashing of the ex-parte order dated
29.11.2018 passed by the respondent Assistant
Commissioner of State Taxes, Patna Central Circle
Patna (hereinafter referred to the respondent
Assessing Authority for short) and also for quashing
of the consequent demand notice dt. 29.11.2018
issued by the said respondent;
b) For issuance of appropriate writ or
Patna High Court CWJC No.16882 of 2019 dt.08-02-2021
order or direction for release of the savings bank
account of the petitioner number 2 which has been
attached illegally by the respondent Assessing
Authority for the tax liabilities of the petitioner
number 1 company;
c) For issuance of a writ in the nature of
prohibition restraining the respondents especially
the respondent Assessing Authority from taking any
coercive action against the petitioner's for recovery
of the amount of penalty imposed in terms of the
impugned order of assessment dated 29.11.2018 and
the consequent demand notice issued by the said
respondent;
d) For holding and a declaration that the
action of the respondent assessing authority in
attachment of bank account (savings) of the
petitioner number 2 in connection with outstanding
assessed amount of the petitioner number 1
company is illegal, bad and unsustainable in the eye
of law;
e) For any other relief or reliefs to which
the petitioner is found entitled in the facts and
circumstances of the case."
Having heard learned counsel for the parties, we pass
the following order in the mutually agreeable terms:
(a). order dated 29.11.2018 passed by the respondent
Assistant Commissioner of State Taxes, Patna Central Circle
Patna High Court CWJC No.16882 of 2019 dt.08-02-2021
Patna (Annexure-2) as also the consequent demand notice dt.
29.11.2018 issued by the said respondent (Annexure-2A) stand
quashed, more so for the reason that petitioner was not afforded
opportunity of hearing;
(b). petitioner shall appear before the appropriate
authority on 22nd of February, 2021 along with all objections/
documents and materials in support of his contentions with
regard to the issue in question.
(c) The appropriate authority shall consider and
decide the matter afresh, expeditiously and preferably within a
period of two months accounting for all the materials, as per the
statutory provisions.
(d) The proceedings, during the time of current
Pandemic- Covid-19 shall be conducted through digital mode,
unless the parties otherwise mutually agree to meet in person i.e.
physical mode.
(e) Equally, liberty is reserved to the petitioner to take
recourse to such alternative remedies as are otherwise available
in accordance with law.
(f) We are hopeful that as and when petitioner takes
recourse to such remedies, as are otherwise available in law
before the appropriate forum, the same shall be dealt with, in
Patna High Court CWJC No.16882 of 2019 dt.08-02-2021
accordance with law and with reasonable dispatch.
(g) Needless to add, while considering the case of the
petitioner, principles of natural justice shall be followed and due
opportunity of hearing afforded to the parties.
(h) Liberty reserved to the petitioner to approach the
Court, if the need so arises subsequently on the same and
subsequent cause of action.
(i) We have not expressed any opinion on merits. All
issues are left open.
The petition stands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, also stands
disposed of.
(Sanjay Karol, CJ)
(S. Kumar, J)
Amrendra/P.K.P
AFR/NAFR
CAV DATE
Uploading Date 09.02.2021
Transmission Date
