M/S Iotas Solutions Pvt. Ltd vs The Union Of India
2021 Latest Caselaw 3397 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                 Civil Writ Jurisdiction Case No.12067 of 2021
     ======================================================

M/s IOTAS Solutions Pvt. Ltd. a company registered under the provisions of the Companies Act, 2013, having its registered office at C/o Bhagwan Das Ray, Kathpul, South Mandiri, Patna, through its one of its Directors, namely, Manish Kumar, aged about 31 years, Male, son of Shri Bhagwan Das Ray, Resident of South Mandiri, near Kathpul Durga Temple, P.S.-Budha Colony, Distt.-Patna.

... ... Petitioner/s

Versus

1. The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi.

2. The State of Bihar through the Principal Secretary-cum-Commissioner, Department of State Taxes, Government of Bihar, Patna.

3. The Deputy Commissioner of State Taxes, Patna Special Circle, Patna.

4. The Assistant Commissioner of State Taxes, Patna Special Circle, Patna.

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

For the Petitioner/s : Mr. Mohit Agarwal, Advocate Ms. Priya Gupta, Advocate For the Respondent/s : Mr.Dr. K.N. Singh (ASG) 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.) Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

Date : 16-07-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

It is brought to our notice that vide impugned

order dated 30th of January, 2021, passed by the Deputy

Commissioner of State Taxes, Patna Special Circle, Patna in

Appeal Case No. AD10012100642B, the appeal of the

petitioner against the order dated 05.03.2020, passed by the Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

Assistant Commissioner of State Taxes, Patna Special Circle,

Patna 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.

Shri Mathur, learned counsel for the petitioner,

submits that the entire amount, subject-matter of the order

impugned before the Appellate Authority, stands

deposited/recovered and, as such, the condition of pre-

deposit for hearing the appeal stands complied with.

Statement accepted and taken on record. Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

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 30th of January, 2021, passed by the Deputy

Commissioner of State Taxes, Patna Special Circle, Patna

in Appeal Case No. AD10012100642B and appeal is

restored to its original number and position.

(b) We accept the statement of the petitioner that

entire amount, subject-matter of the order impugned

before the Appellate Authority, stands deposited/recovered

and, as such, the condition of pre-deposit for hearing the

appeal stands complied with. 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 Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

deposit 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

Appellate Authority on 16th of September, 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; Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

(j) Petitioner through learned counsel undertakes to

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 by a speaking order from the date of appearance of

the petitioner;

(l) Liberty reserved to the petitioner to challenge the

vires of Section 16(4) of G.S.T. Act and Rule 61(5) of the

G.S.T. Rules by way of separate proceedings;

(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 Patna High Court CWJC No.12067 of 2021 dt.16-07-2021

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          23.07.2021
Transmission Date