Patna High Court
M/S Pramod Khad Bhandar A ... vs The Union Of India Through The ... on 8 June, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No. 8582 of 2021
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Appearance :
For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate
Mr. Atal Bihari Pandey, Advocate
Mr. Alok Kumar Jha, Advocate
For the Respondent/s : Dr. K.N. Singh, ASG
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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.)
Patna High Court CWJC No. 8582 of 2021 dt. 08-06-2021
Date : 08-06-2021
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. 8582 of 2021 dt. 08-06-2021
Patna High Court CWJC No. 8582 of 2021 dt. 08-06-2021
Patna High Court CWJC No. 8582 of 2021 dt. 08-06-2021
During the course of submission, petitioner confined
his relief with respect to prayer clause 'k' and 'l', 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 5th 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.
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
Patna High Court CWJC No. 8582 of 2021 dt. 08-06-2021
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
5th of March, 2020 passed by Respondent No. 4, namely the
Assistant Commissioner of State Taxes, Sasaram Circle,
Sasaram in Reference No. ZA100320005635E [GSTIN No.
10AOCPS4190K2ZW] under Section 73 of the State Act and
summary of order issued in form GST DRC-07 dated
05.03.2020 under Section 73 of the State Act;
(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
Patna High Court CWJC No. 8582 of 2021 dt. 08-06-2021
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
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
Patna High Court CWJC No. 8582 of 2021 dt. 08-06-2021
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
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.
Patna High Court CWJC No. 8582 of 2021 dt. 08-06-2021
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
