M/S Anand Automobiles vs The State Of Bihar
2021 Latest Caselaw 982 Patna

           IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.6727 of 2020
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M/s Anand Automobiles A Proprietorship Firm, Situated at- Lallan Complex, Chapra Road, Siwan through its proprietor Anand Kishor Singh @ Anand Kr. Singh Age-32, Sex Male, S/o Ram Naresh Singh, R/o Pakadi More, P.S. M Siwan Distt.- Siwan.

... ... Petitioner/s Versus

1. The State of Bihar Through the Commissioner-cum- Secretary, Commercial Taxes Department, Government of Bihar, Patna.

2. The Commissioner-cum- Secretary, Commercial Taxes Department, Government of Bihar, Patna.

3. The Joint Commissioner (Audit), Commercial Taxes Department, Government of Bihar, Siwan Circle at Muzaffarpur.

4. The Dy. Commissioner of Commercial Taxes Circle- Siwan, Siwan, Bihar.

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

For the Petitioner/s : Mr.Sanjesh Prasad, Adv For the Respondent/s : Mr.Vikash Kumar ( SC11 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 19-02-2021 Heard learned counsel for the parties.

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

"For issuance of an appropriate writ/order or direction in the nature of a writ of Certiorari, for quashing memo No. 31 dated 17.12.2019 which has been issued by curbing the right to appeal under Section 72 available to the petitioner of the Bihar Value Added Taxes Act, 2005. It is further prayed that during the pendency of the this Patna High Court CWJC No.6727 of 2020 dt.19-02-2021

proceeding the operation of the demand notice dated 17.12.2019 be stayed till final disposal."

We are of the considered view that the objection raised

by the State is wholly sustainable, as disputed question of fact

cannot be adjudicated with regard to the existence of liability, in

a writ petition filed under Article 226 of the Constitution of

India, more-so, when the petitioner has got remedy to prefer an

appeal under the provisions of Bihar Value Added Tax Act,

2005.

Whether the order was passed without the compliance

of principles of natural justice is also an issue, which can be

raised efficaciously and can be effectively adjudicated by the

authority concerned.

We are informed that the petitioner's bank account

stands attached.

After the matter was heard for some time, learned

counsel for the parties pray for disposal of the present petition

onthe following mutually agreeable terms:-

(i) The petitioner shall appear before the appropriate

authority authorized under Section 73(A) of the Value Added

Tax Act, 2005, on or before 08.03.2021 at 10:30 am;

(ii) If such, appeal/revision is filed within the stipulated Patna High Court CWJC No.6727 of 2020 dt.19-02-2021

time, we direct the Authority concerned to consider and decide

the application for grant of interim relief within a period of two

weeks thereafter, as also the main proceeding be concluded

positively by 31st of March, 2021 as the proceeding pertains to

the Assessment Year 2012-13.

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

recourse to such other remedies as are otherwise available in

accordance with law;

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

all issues are left open;

(v) If necessary, proceedings during the time of current

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

(vi) Liberty reserved to the petitioner to challenge the

order, if so required and desired;

(vii) Additionally, if the amount of refund is found

refundable, the authorized officer shall direct the competent

authority to disburse the amount forthwith to the petitioner

positively within the statutory period.

(viii) Mr. Vikash Kumar, states that if the petitioner

prefers an appeal within the aforesaid period, the issue of

limitation shall not come in the way of the authority in

proceeding with the appeal.

Patna High Court CWJC No.6727 of 2020 dt.19-02-2021

Interlocutory application(s), if any, also stands disposed

of.

(Sanjay Karol, CJ)

( S. Kumar, J)

ranjan/-

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