M/S Electro India vs The State Of Bihar
2021 Latest Caselaw 2554 Patna

Citation : 2021 Latest Caselaw 2554 Patna
Judgement Date : 23 June, 2021

Patna High Court

M/S Electro India vs The State Of Bihar on 23 June, 2021

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.10583 of 2020
     ======================================================

M/s Electro India, through its authorized Signatory Rahul Kanodia, aged about 29 years, Male, Ward No.22, near Shyam Kunj, Chatti Gaushala, P.S. Begusarai Town, District Begusarai, Bihar.

... ... Petitioner/s Versus

1. The State of Bihar, through the Chief Secretary, Government of Bihar, Patna.

2. The State Commissioner, G S T, Bihar.

3. The Additional Commissioner of State Tax (Appeal) Darbhanga Division, Darbhanga.

4. The Assistant Commissioner, State Tax, Begusarai Circle, Begusarai.

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

For the Petitioner/s : Mr. Prabhat Ranjan, Advocate For the Respondent/s : Mr. Vivek Prasad, G.P. 7 ====================================================== 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 : 23-06-2021

Petitioner has prayed for the following relief(s):

"(i) Quashing of the order dated 28.02.2020 issued by the Additional Commissioner of State Tax (Appeal) by which the appeal preferred by the petitioner under Rule 108(1) of the GST 2017 against the exparte order dated 05.11.2018 passed by Assistant Commissioner of State Tax, Begusarai has been rejected solely on the ground that there is delay in submission of the appeal; and

(ii) Direction upon the respondent no. 3 to consider the appeal of the petitioner filed on Patna High Court CWJC No.10583 of 2020 dt.23-06-2021

24.02.2020 under Rule 108(3) on merits and pass final orders in connection with the same."

It is brought to our notice that vide impugned order

dated 28th of February, 2020 passed by the Additional

Commissioner of State Tax (Appeal) in GSTIN/Temp ID/UIN

10BIKPK7916E1ZH [Reference No. ZA1002200297554] the

appeal preferred by the petitioner against the ex parte order dated

5th of November, 2018 passed by Assistant Commissioner of State

Tax, Begusarai, stands rejected only on the ground of delay.

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 Appellate Authority

for deciding the appeal afresh. Also, while considering and

deciding the appeal, the ground of delay shall not be taken into

account and the appeal shall be decided on merits. Also, during

pendency of the appeal, no coercive steps shall be taken against the

petitioner.

Statement accepted and taken on record.

Having heard learned counsel for the parties as also

perused the record made available, we dispose of the present

petition in the following mutually agreeable terms:-

(a) We quash and set aside the impugned order Patna High Court CWJC No.10583 of 2020 dt.23-06-2021

dated 28th of February, 2020 passed by the Additional

Commissioner of State Tax (Appeal) in GSTIN/Temp ID/UIN

10BIKPK7916E1ZH [Reference No. ZA1002200297554];

(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, the

appeal shall be decided on merits. However, if the amount is not

deposited for whatever reason(s), same shall be done before the

next date;

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;

(d) 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;

(e) Petitioner undertakes to appear before the

Appellate Authority on 26th of July, 2021 at 10:30 A.M., if

possible through digital mode;

Patna High Court CWJC No.10583 of 2020 dt.23-06-2021

(f) The Appellate Authority shall condone the

delay in filing the appeal and decide the appeal on merits after

complying with the principles of natural justice;

(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) During pendency of the appeal, no coercive

steps shall be taken against the petitioner.

(i) The Appellate Authority shall pass a fresh

order only after affording adequate opportunity to all

concerned, including the writ petitioner;

(j) Petitioner through learned counsel undertakes

to fully cooperate in such proceedings and not take unnecessary

adjournment;

(k) The Appellate Authority shall decide the

appeal on merits expeditiously, preferably within a period of

two months from the date of appearance of the petitioner;

(l) Liberty reserved to the petitioner to challenge

the order, if required and desired;

(m) Equally, liberty reserved to the parties to

take recourse to such other remedies as are otherwise available

in accordance with law;

Patna High Court CWJC No.10583 of 2020 dt.23-06-2021

(n) 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;