M/S Anita Devi vs The State Of Bihar
2021 Latest Caselaw 2376 Patna

    IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 9428 of 2021
======================================================

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

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Mr. Vivek Prasad, G.P. 7 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. 9428 of 2021 dt. 11-06-2021

It is brought to our notice that post passing of the

impugned order dated 2nd of February, 2020 by

Respondent No. 3 namely The Joint Commissioner of

State Taxes, Munger Circle, Munger in GSTIN Patna High Court CWJC No. 9428 of 2021 dt. 11-06-2021

10BEIPD5481H1ZT, 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 2nd of February, 2020, and summary of order

in Form GST DRC-07 dated 2nd of February, 2020 passed

by Respondent No. 3 namely The Joint Commissioner of

State Taxes, Munger Circle, Munger in Reference No.

ZA100220000272V under Rule 142 (5) of the Bihar

Goods And Services Tax Rules, 2017, petitioner preferred

an appeal bearing Appeal Case No. MGGST 11/20-21,

which was rejected vide order dated 27th of February, 2021

by Respondent No. 2, namely The Additional

Commissioner of State Taxes (Appeals), Bhagalpur

Division, Bhagalpur, 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 Patna High Court CWJC No. 9428 of 2021 dt. 11-06-2021

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

in the following mutually agreeable terms:

(a) We quash and set aside the impugned order

dated 2nd of February, 2020 by Respondent No. 3 namely

The Joint Commissioner of State Taxes, Munger Circle,

Munger in GSTIN 10BEIPD5481H1ZT, under Section 74

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

of order in Form GST DRC-07 dated 2nd of February, 2020 Patna High Court CWJC No. 9428 of 2021 dt. 11-06-2021

passed by Respondent No. 3 namely The Joint

Commissioner of State Taxes, Munger Circle, Munger in

Reference No. ZA100220000272V; as also the appellate

order dated 27th of February, 2021 passed by Respondent

No. 2, namely The Additional Commissioner of State

Taxes (Appeals), Bhagalpur Division, Bhagalpur in

Appeal Case No. MGGST 11/20-21.

(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

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 Patna High Court CWJC No. 9428 of 2021 dt. 11-06-2021

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

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 Patna High Court CWJC No. 9428 of 2021 dt. 11-06-2021

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. 9428 of 2021 dt. 11-06-2021

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         12.06.2021
Transmission Date