Czar Constructions Pvt. Ltd vs The State Of Bihar
2021 Latest Caselaw 2555 Patna

     IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 4367 of 2021
======================================================

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

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

For the Petitioner/s : Mr. Samir Kumar, Advocate Mr. Saurav Singh, 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 : 23-06-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 4367 of 2021 dt. 23-06-2021

It is brought to our notice that vide impugned order

dated 29th of September, 2020 (Annexure-3) passed by the

Joint Commissioner, State Tax (Appeal), East Circle,

Patna in Appeal Case No. G.S.T./P.C.W.-01/2020-21,

petitioner's appeal stands rejected merely on the grounds

of delay.

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.

Even otherwise we find the delay is sufficiently Patna High Court CWJC No. 4367 of 2021 dt. 23-06-2021

explained, on account of COVID restrictions.

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

dated 29th of September, 2020 (Annexure-3) passed by the

Joint Commissioner, State Tax (Appeal), East Circle,

Patna in Appeal Case No. G.S.T./P.C.W.-01/2020-21;

(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. 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;

(c) 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 Patna High Court CWJC No. 4367 of 2021 dt. 23-06-2021

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 i.e. Joint Commissioner, State Tax

(Appeal), East Circle, Patna on 26th of July, 2021 at 10:30

A.M., if possible through digital mode;

(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 Patna High Court CWJC No. 4367 of 2021 dt. 23-06-2021

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;

(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;

(o) We have not expressed any opinion on merits

and all issues are left open;

(p) If possible, proceedings during the time of Patna High Court CWJC No. 4367 of 2021 dt. 23-06-2021

current Pandemic [Covid-19] be conducted through

digital mode;

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-

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