Patna High Court
Maa Kali Traders vs State Of Bihar on 7 July, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No. 9559 of 2021
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Appearance :
For the Petitioner/s : Mr. D.V. Pathy, Advocate
Mr. Sadashiv Tiwari, Advocate
For the Respondent/s : Mr. Vikash Kumar, S.C. 11
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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 : 07-07-2021
Petitioner has prayed for the following relief(s):
Patna High Court CWJC No. 9559 of 2021 dt. 07-07-2021
It is brought to our notice that vide impugned order
dated 25th of February, 2021 (Annexure-14) passed by the
Patna High Court CWJC No. 9559 of 2021 dt. 07-07-2021
Addl. Commissioner of State Tax (Appeal), Bhagalpur
Division, Bhagalpur in Appeal Case No. MGGST:05/20-
21 for the period 01.04.2018 to 31.03.2019, the appeal of
the petitioner against the order dated 09.02.2020 passed by
the Joint Commissioner of State Tax, Munger Circle,
Munger, Bihar, in Reference No. ZA100220009338C
(Annexure-10) and notice of demand dated 9 th of February,
2020 (Annexure-3) has been rejected merely on the
grounds of being barred by limitation. The order is ex
parte in nature.
In our considered view, the delay stands
sufficiently explained on account of COVID restrictions.
Learned counsel for the Revenue, states that he has
no objection if the matter is remanded to the Appellate
Authority for deciding the appeal afresh. Also, while
considering and deciding the appeal, the ground of delay
shall not be taken into account and the appeal shall be
decided on merits. Also, during pendency of the appeal, no
coercive steps shall be taken against the petitioner.
Statement accepted and taken on record.
Having heard learned counsel for the parties as
Patna High Court CWJC No. 9559 of 2021 dt. 07-07-2021
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 25th of February, 2021 (Annexure-14) passed by the
Addl. Commissioner of State Tax (Appeal), Bhagalpur
Division, Bhagalpur in Appeal Case No. MGGST:05/20-
21 for the period 01.04.2018 to 31.03.2019; and the appeal
is restored to its original number and position.
(b) We accept the statement of the petitioner that
ten per cent of the total amount, being condition
prerequisite for hearing of the appeal, already stands
deposited. If that were so, the appeal shall be decided on
merits. However, if the amount is not deposited for
whatever reason(s), same shall be done before the next
date;
(c) This deposit shall be without prejudice to the
respective rights and contention of the parties and
subject to the order passed by the Appellate Authority.
However, if it is ultimately found that the petitioner's
deposit is in excess, the same shall be refunded within
Patna High Court CWJC No. 9559 of 2021 dt. 07-07-2021
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
Appellate Authority on 9th of August, 2021 at 10:30 A.M.,
if possible through digital mode;
(f) The Appellate Authority shall condone the
delay in filing the appeal and decide the appeal 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 appeal, no coercive
steps shall be taken against the petitioner.
(i) The Appellate 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
Patna High Court CWJC No. 9559 of 2021 dt. 07-07-2021
fully cooperate in such proceedings and not take
unnecessary adjournment;
(k) The Appellate Authority shall decide the appeal
on merits expeditiously, preferably within a period of two
months from the date of appearance of the petitioner;
(l) The Appellate Authority shall pass a speaking
order assigning reasons, copy whereof shall be supplied to
the parties;
(m) Liberty reserved to the petitioner to challenge
the order, if required and desired;
(n) Equally, liberty reserved to the parties to take
recourse to such other remedies as are otherwise available
in accordance with law;
(o) 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;
(p) We have not expressed any opinion on merits
and all issues are left open;
(q) If possible, proceedings during the time of
current Pandemic [Covid-19] be conducted through
digital mode;
Patna High Court CWJC No. 9559 of 2021 dt. 07-07-2021
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)
Sujit/PKP- (S. Kumar, J)
AFR/NAFR
CAV DATE
Uploading Date 14.07.2021
Transmission Date
