Patna High Court
Star India Construction Pvt. Ltd vs The State Of Bihar on 1 July, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No. 8695 of 2021
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Appearance :
For the Petitioner/s : Mrs. Archana Sinha, Advocate
Mr. Alok Kumar, Advocate
For the Respondent/s : Mr. Vivek Prasad, G.P. 7
For the Union of India : Dr. K.N.Singh, A.S.G.
Mr. Anshuman Singh, Sr. S.C., CGST & CX
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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
Patna High Court CWJC No. 8695 of 2021 dt. 01-07-2021
Finance, Department of Revenue (State Taxes-I Section), and
Circular dated 27th of October, 2020, issued by the
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):
It is brought to our notice that vide impugned order
14th of March, 2021 passed by Additional Commissioner
(Appeal), State Tax, Central Division, Patna in Appeal
Case No. AD100321002140H, appeal preferred by the
Patna High Court CWJC No. 8695 of 2021 dt. 01-07-2021
petitioner against the order dated 4 th of March, 2020
passed by Assistant Commissioner, Office Patna Special
Circle, Patna in case ID AD100220002756W, stands
dismissed. Both the orders were ex parte in nature.
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, 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.
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
Patna High Court CWJC No. 8695 of 2021 dt. 01-07-2021
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 14th of
March, 2021 passed by Additional Commissioner
(Appeal), State Tax, Central Division, Patna in Appeal
Case No. AD100321002140H and the order dated 4 th of
March, 2020 passed by Assistant Commissioner, Office
Patna Special Circle, Patna in case ID
AD100220002756W;
(b) We accept the statement of the petitioner that 10
per cent of the total amount, being condition prerequisite for
hearing of the appeal, already stands deposited. If that were
so, well and good. However, if the amount is not deposited
for whatever reason(s), same shall be done within a period
of seven days from the date of account being made
operational;
(c) Further the petitioner undertakes to additionally
deposit ten per cent of the amount of the demand raised
before the Assessing Officer. This shall be done within a
period of seven days from the date of account being made
operational.
Patna High Court CWJC No. 8695 of 2021 dt. 01-07-2021
(d) This deposit shall be without prejudice to the
respective rights and contention of the parties and subject to
the 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) In this view of the matter, 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
Officer on 9th of August, 2021 at 10:30 A.M., if possible
through digital mode;
(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) The Assessing Officer shall pass a fresh order
only after affording adequate opportunity to all concerned,
including the writ petitioner;
(i) Petitioner through learned counsel undertakes to
fully cooperate in such proceedings and not take
unnecessary adjournment;
Patna High Court CWJC No. 8695 of 2021 dt. 01-07-2021
(j) The Assessing Officer shall decide the matter on
merits expeditiously, preferably within a period of two
months from the date of appearance of the petitioner;
(k) Liberty reserved to the petitioner to challenge
the order, if required and desired;
(l) Equally, liberty reserved to the parties to take
recourse to such other remedies as are otherwise available
in accordance with law;
(m) 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;
(n) We have not expressed any opinion on merits
and all issues are left open;
(o) 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
Patna High Court CWJC No. 8695 of 2021 dt. 01-07-2021
to communicate the order to the appropriate authority
through electronic mode.
(Sanjay Karol, CJ)
(S. Kumar, J)
Sujit/PKP-
AFR/NAFR
CAV DATE
Uploading Date 06.07.2021
Transmission Date
