Amarnath Ray vs The State Of Bihar
2021 Latest Caselaw 3785 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.12883 of 2021
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Amarnath Ray Son of Late Mannu Ray Resident of near SBI, Mirchaibari, Katihar- 854105.

... ... Petitioner/s Versus

1. The State of Bihar Through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Additional Commissioner of State Taxes (Appeals) Purnea Division, Purnea.

3. The Deputy Commissioner of State Taxes Katihar Circle, Katihar.

4. The Assistant Commissioner of State Taxes Katihar Circle, Katihar.

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

For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate For the Respondent/s : Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 29-07-2021 Petitioner has prayed for the following relief(s): Patna High Court CWJC No.12883 of 2021 dt.29-07-2021

Patna High Court CWJC No.12883 of 2021 dt.29-07-2021

It is brought to our notice that vide impugned order dated

08.04.2021 passed by the Respondent No. 2 namely Additional

Commissioner of State Taxes (Appeals), Purnea Division, Purnea in

(ARN) AD10032100337503, the appeal of the petitioner against the

order dated 16.12.2020 passed by the Respondent No. 3 namely

The Deputy Commissioner of State Taxes, Katihar Circle, Katihar,

in GSTIN/ID-10AAXPR1995EIZC and Summary of Order in Form

GST DRC-07 dated 16.12.2020 in Reference No.

ZD101220016265B has been rejected merely on the grounds of

being barred by limitation. Both the orders were 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 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 Patna High Court CWJC No.12883 of 2021 dt.29-07-2021

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 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

08.04.2021 passed by the Respondent No. 2 namely Additional

Commissioner of State Taxes (Appeals), Purnea Division, Purnea in

(ARN) AD10032100337503, the appeal of the petitioner against the

order dated 16.12.2020 passed by the Respondent No. 3 namely

The Deputy Commissioner of State Taxes, Katihar Circle, Katihar,

in GSTIN/ID-10AAXPR1995EIZC and Summary of Order in Form

GST DRC-07 dated 16.12.2020 in Reference No.

ZD101220016265B

(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. Patna High Court CWJC No.12883 of 2021 dt.29-07-2021

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.

(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 9th of September, 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, Patna High Court CWJC No.12883 of 2021 dt.29-07-2021

if so required and desired;

(i) During pendency of the case, no coercive steps shall

be taken against the petitioner.

(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 Patna High Court CWJC No.12883 of 2021 dt.29-07-2021

same shall be dealt with, in accordance with law, with a

reasonable dispatch;

(q) We have not expressed any opinion on merits 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) Ashwini/Sujit/-

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