M/S Meera Traders vs The Union Of India
2021 Latest Caselaw 2262 Patna

   IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 7901 of 2021
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............... Respondents ====================================================== Appearance :

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. S.C., CGST & CX Mr. Vikash Kumar, S.C. 11 ====================================================== 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 : 07-06-2021 Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

Learned counsel for the parties desire the matter

be taken up today.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

During the course of submission, petitioner confined

his relief with respect to prayer clause 'l' and 'm', reserving

liberty to press the other prayers, on the same and subsequent

cause of action, if so required, in an appropriate proceedings.

It is brought to our notice that post passing of the

impugned order dated 8th of March, 2020, petitioner's bank

account(s) also stands attached.

According to the Revenue, petitioner has an equally

alternative efficacious remedy of filing an appeal under the

provisions of the Bihar Goods and Services Tax Act, 2017. Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

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 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

8th of March, 2020 passed by Respondent No. 3, namely the

Assistant Commissioner of State Taxes, Supaul [With Purnea]

vide Reference Nos. ZA100320012256J and

ZA100320012230J and summary of order issued in form

DRC-07 bearing ref. no. ZA100320012256J and

ZA100320012230X under Section 73 of the State Act; Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

(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;

(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) In this view of the matter, we also direct for de-

freezing/de-attaching of the bank account(s) of the writ-

petitioner 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 21st of July, 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 Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

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;

(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 Patna High Court CWJC No. 7901 of 2021 dt. 07-06-2021

current Pandemic [Covid-19] be conducted through digital

mode;

(p) All other prayers are left open to be adjudicated

if the petitioner so desires, in an appropriate proceedings;

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)

Sujit/PKP-

AFR/NAFR
CAV DATE
Uploading Date         09.06.2021
Transmission Date