M/S Shankar Prasad vs The State Of Bihar
2021 Latest Caselaw 2375 Patna

    IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 9671 of 2021
======================================================

............... Respondents

====================================================== Appearance :

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : 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 : 11-06-2021

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. 9671 of 2021 dt. 11-06-2021

Patna High Court CWJC No. 9671 of 2021 dt. 11-06-2021

It is brought to our notice that post passing of the

impugned order dated 6th of March, 2020 by Respondent

No. 3 namely The Assistant Commissioner of State Taxes,

Munger Circle, Munger in GSTIN 10AKAPP4432B1Z0,

under Section 74 of the Bihar Goods And Service Tax Act,

2017, petitioner's bank account(s) also stands attached.

Also, post passing of the impugned order dated 6th of

March, 2020, and summary of order in Form GST DRC-

07 dated 6th of March, 2020 passed by Respondent No. 3

namely The Assistant Commissioner of State Taxes,

Munger Circle, Munger in Reference No.

ZA100320006771F under Rule 142 (5) of the Bihar Goods

And Services Tax Rules, 2017, petitioner preferred an

appeal bearing Appeal Case No. MGGST 39/20-21, which

was rejected vide order dated 3rd of March, 2021 by

Respondent No. 2, namely The Additional Commissioner

of State Taxes (Appeals), Bhagalpur Division, Bhagalpur, Patna High Court CWJC No. 9671 of 2021 dt. 11-06-2021

only on the ground of delay.

Learned counsel for the Revenue, on the ground of

availability of equally alternative efficacious remedy

vehemently opposed the prayer made on behalf of the

petitioner.

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 of assessment 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 Patna High Court CWJC No. 9671 of 2021 dt. 11-06-2021

in the following mutually agreeable terms:

(a) We quash and set aside the impugned order

dated 6th of March, 2020 by Respondent No. 3 namely The

Assistant Commissioner of State Taxes, Munger Circle,

Munger in GSTIN 10AKAPP4432B1Z0, under Section 74

of the Bihar Goods And Service Tax Act, 2017, summary

of order in Form GST DRC-07 dated 6th of March, 2020

passed by Respondent No. 3 namely The Assistant

Commissioner of State Taxes, Munger Circle, Munger in

Reference No. ZA100320006771F; as also the appellate

order dated 3rd of March, 2021 passed by Respondent No.

2, namely The Additional Commissioner of State Taxes

(Appeals), Bhagalpur Division, Bhagalpur in Appeal Case

No. MGGST 39/20-21.

(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;

(c) Further the petitioner undertakes to

additionally deposit ten per cent of the amount of the Patna High Court CWJC No. 9671 of 2021 dt. 11-06-2021

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 26th 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 Patna High Court CWJC No. 9671 of 2021 dt. 11-06-2021

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. 9671 of 2021 dt. 11-06-2021

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         12.06.2021
Transmission Date