Ritesh Kumar Suman vs The State Of Bihar
2021 Latest Caselaw 3180 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.10404 of 2021
     ======================================================

Ritesh Kumar Suman son of RamVilash Singh Resident of Lakhisarai, Kumar, Tola Salempur Panch West, Village- Salempur, Block- Surajgarha, Lakhisarai, Bihar- 811106.

... ... Petitioner/s Versus

1. The State of Bihar through the Commissioner of GST/ Commercial Taxes Bihar, New Secretariat, Patna.

2. The Joint Commissioner of GST/ Commercial Taxes Bihar (Bihar Goods and Services Tax), Central Circle, Patna.

3. The Assistant Commissioner of State Taxes, Laheriasarai, Bhagalpur, Bihar.

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

For the Petitioner/s : Mrs. Archana Sinha, Advocagte For the Respondent/s : Mr. Pawan Kumar, AC to AG ====================================================== 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 : 08-07-2021 Petitioner has prayed for the following relief(s):

"1.(i) For directing the authorities to release the bank accounts of the petitioner AXIS Bank A/C no. 919020024051775, Dalpatti Naya Bazar, Laheria Sarai- 811311.

(ii) For quashing of order dated 1.2.2020 by which the respondent/Assessing Officer has passed the exparty order.

(iii) For refund of the amount which was Patna High Court CWJC No.10404 of 2021 dt.08-07-2021

withdrawn/seized by the authorities illegally from the bank account of the petitioner.

(iv) For any other consequential relief or reliefs for which the petitioner is found entitled during course of hearing of this writ petition."

The instant application has been filed for quashing

of the impugned order dated 01.02.2020, passed by

respondent no. 3, namely the Assistant Commissioner of

State Tax, Laheriasarai, Bhagalpur.

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. 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 Patna High Court CWJC No.10404 of 2021 dt.08-07-2021

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 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

dated 01.02.2020, passed by respondent no. 3, namely the

Assistant Commissioner of State Tax, Laheriasarai,

Bhagalpur;

(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, well and good. However, if the

amount is not deposited for whatever reason(s), same shall

be done before the next date;

(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 four

weeks.

Patna High Court CWJC No.10404 of 2021 dt.08-07-2021

(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) 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 Authority on 16th of August, 2021 at 10:30

A.M., if possible through digital mode;

(g) The Assessing Authority shall decide the

case on merits after complying with the principles of

natural justice;

(h) Opportunity of hearing shall be afforded to

the parties to place on record all essential documents

and materials, if so required and desired;

(i) During pendency of the case, no coercive

steps shall be taken against the petitioner. Patna High Court CWJC No.10404 of 2021 dt.08-07-2021

(j) The Assessing Authority shall pass a fresh

order only after affording adequate opportunity to all

concerned, including the writ petitioner;

(k) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take

unnecessary adjournment;

(l) 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;

(m) The Assessing Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to

the parties;

(n) Liberty reserved to the petitioner to challenge

the order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(p) 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;

(q) We have not expressed any opinion on merits Patna High Court CWJC No.10404 of 2021 dt.08-07-2021

and all issues are left open;

(r) 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) PKP/Amrendra/-

AFR/NAFR CAV DATE Uploading Date Transmission Date