M/S Manikant Singh vs The State Of Bihar
2021 Latest Caselaw 2894 Patna

     IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 8214 of 2021
======================================================

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

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate For the Respondent/s : Mr. Pawan Kumar, A.C. to A.G. For the Union of India : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Advocate ====================================================== 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 : 01-07-2021

Our attention is invited to the Circular dated 11 th

of August, 2020, issued by the Government of India, Ministry

of Finance, Department of Revenue (State Taxes-I Section),

and Circular dated 27th of October, 2020, issued by the Patna High Court CWJC No. 8214 of 2021 dt. 01-07-2021

Government of India, Ministry of Finance, Department of

Revenue (Central Board of Indirect taxes & Customs) Legal

Cell, copy whereof is taken on record.

In view of the same, Union of India be impleaded

as Party Respondent No. 4.

Registry to make necessary correction, both on the

digital as also the hard file.

Dr. K.N. Singh, learned Additional Solicitor

General and Shri Anshuman Singh, Sr. S.C., CGST & CX

enter appearance on behalf of the newly added respondents.

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 8214 of 2021 dt. 01-07-2021

Petitioner has filed the instant petition praying, inter

alia to quash the impugned order 13th of February, 2021

(Annexure-5) passed by the Additional Commissioner of State

Taxes (Appeal), Purnea Division, Purnea in Appeal Case No.

(ARN) AD1002210022382 and the order in Form GST APL-

02 dated 13th of February, 2021 passed in GSTIN/Temp

ID/UIN 10AAXFM2133R1ZV, preferred against the order

dated 13th of February, 2020 by the Joint Commissioner of

State Tax, Purnea Circle, Purnea, Respondent No. 3 in

Reference No. ZA1002200179629, summary of order in form

GST DRC-07, order dated 01.07.2020 passed in Reference No.

ZD100720000074F and Summary of rectification/withdrawal

order in Form GST DRC-8 dated 1st of July, 2020 passed by

Respondent No. 3. The appeal filed by the petitioner has been Patna High Court CWJC No. 8214 of 2021 dt. 01-07-2021

rejected merely on the ground of delay. Both the orders are ex

parte in nature.

Learned counsel for the petitioner states that the entire

amount in terms of the demand raised by the department stands

recovered from the petitioner.

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 and during pendency of the case, 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 13th of

February, 2021 (Annexure-5) passed by the Additional

Commissioner of State Taxes (Appeal), Purnea Division,

Purnea in Appeal Case No. (ARN) AD1002210022382, the

order in Form GST APL-02 dated 13th of February, 2021

passed in GSTIN/Temp ID/UIN 10AAXFM2133R1ZV, the

order dated 13th of February, 2020 passed by the Joint

Commissioner of State Tax, Purnea Circle, Purnea, Patna High Court CWJC No. 8214 of 2021 dt. 01-07-2021

Respondent No. 3 in Reference No. ZA1002200179629,

summary of order in form GST DRC-07, order dated

01.07.2020 passed in Reference No. ZD100720000074F and

Summary of rectification/withdrawal order in Form GST

DRC-8 dated 1st of July, 2020 passed by Respondent No. 3;

(b) The case shall be decided on merits by passing a

speaking order;

(c) If it is ultimately found that the amount

recovered from the petitioner 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

Assessing Authority on 9th of August, 2021 at 10:30 A.M., if

possible through digital mode;

(f) The Assessing Authority shall decide the case of

the petitioner on merits after complying with the principles

of natural justice;

(g) Opportunity of hearing shall be afforded to the Patna High Court CWJC No. 8214 of 2021 dt. 01-07-2021

parties to place on record all essential documents and

materials, if so required and desired;

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

shall be taken against the petitioner.

(i) The Assessing 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 Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(l) Liberty reserved to the petitioner to challenge the

order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(n) 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;

Patna High Court CWJC No. 8214 of 2021 dt. 01-07-2021

(o) We have not expressed any opinion on merits

and all issues are left open;

(p) 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)

K.C.Jha AFR/NAFR CAV DATE Uploading Date 07.07.2021 Transmission Date