Patna High Court
Amrita Trading Company vs The State Of Bihar on 1 July, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.7604 of 2021
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Amrita Trading Company Akharaghat Road, Shekhpur, Muzaffarpur through
its authorized representative Sri Shambhu Kumar Singh, aged about 56 years,
Male, Son of Dharkhan Singh, resident of Ahiyapur Gali No. 4, P.S.-
Ahiyapur, District- Muzaffarpur.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary, Commercial Taxes,
Government of Bihar, Patna.
2. The Joint Commissioner of State Taxes (Incharge), Muzaffarpur, East Circle,
Muzaffarpur.
3. The Deputy Commissioner of Commercial Taxes, East Circle, Muzaffarpur.
4. The Bank of Baroda through the Branch Manager, Uma Nagar, Muzaffarpur.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Krishna Kant Singh, Advocate
For the Respondent/s : Mr. Vivek Prasad, G.P. 7
For the Union of India : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
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(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 11th 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 Government
Patna High Court CWJC No.7604 of 2021 dt.01-07-2021
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. 5.
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):
"(i) For issuance of a writ in the nature of
'cirtiorari' for setting aside the expartee order dated
04.12.2018 passed by the respondent No. 2 u/s 73 of
the Bihar Goods and Services Tax Act 2017
(hereinafter referred to as Act 2017) whereby and
whereunder the Input Tax Credit Claim filed in
TRAN-1 amounting to Rs. 3,12,450/- has been
rejected in absence of evidence/verification and has
imposed a penalty of 10% and total amount of tax
has been quantified as Rs. 3,43,695.00 as also the
DRC-07 dated 04.12.2018 and all consequential
order.
(ii) For further setting aside the letter vide
process No. 76 dated 11.01.2021 issued u/s 79(1)(c)
of the Act 2017 under the signature of respondent
No. 2 whereby and whereunder the Branch Manager
Patna High Court CWJC No.7604 of 2021 dt.01-07-2021
of Bank of Baroda has been directed to pay a sum of
Rs. 343695/-.
(iii) For further restraining the concerned Bank
from complying the aforesaid notice u/s 79(1)(c) of
the Act 2017 as the very order u/s 79 of the Act is an
expartee order and if during pendency of the writ
application the same has been complied to refund the
same.
(iv) For further to set aside the notice dated
27.10.2018 (not served) whereby the petitioner has
been show caused as to why the said amount of Rs.
3,12,425/- should not be paid as the same was never
validly served upon the petitioner after taking
decision to reject the claim filed under Section 140
of the Act.
(v) For further to quash all the consequential
order/direction pursuant to order dated 04.12.2018 if
any.
(vi) For any other relief/reliefs to which the
petitioner may be entitled in the facts and
circumstance of the case."
Petitioner has filed the instant petition praying, inter alia
to quash the impugned order dated 4 th of December, 2018
(Annexure-4) passed by the Joint Commissioner of State Taxes
(Incharge), Muzaffarpur, East Circle, Muzaffarpur in GSTIN-
10AHOPS8532N2ZR for the period 2017-18 and the order dated
4th of December, 2018 in form DRC-07.
Learned counsel for the petitioner states that the entire
Patna High Court CWJC No.7604 of 2021 dt.01-07-2021
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 dated
4th of December, 2018 (Annexure-4) passed by the Joint
Commissioner of State Taxes (Incharge), Muzaffarpur, East
Circle, Muzaffarpur in GSTIN- 10AHOPS8532N2ZR for the
period 2017-18 and the order dated 4th of December, 2018 in
form DRC-07;
(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
Patna High Court CWJC No.7604 of 2021 dt.01-07-2021
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
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;
Patna High Court CWJC No.7604 of 2021 dt.01-07-2021
(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;
(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
Patna High Court CWJC No.7604 of 2021 dt.01-07-2021
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
