Mayank Singh vs The State Of Bihar Through The ...
2021 Latest Caselaw 2608 Patna

    IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 4574 of 2021
======================================================

-Versus-

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

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

For the Petitioner/s : Mr. Parijat Saurav, 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 Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

from their residences/offices.)

Date : 24-06-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

It is brought to our notice that vide impugned order

dated 6th of November, 2020 (Annexure-7) passed by the

Respondent No. 2 namely The Additional Commissioner

of State Taxes (Appeal), West Division, Patna in Reference

No. ZD101120000427H, the appeal of the petitioner

against the assessment order-in-original no. 5391

contained in Form GST ASMT-13 dated 12.09.2019

passed by Respondent No. 4 namely The Assistant

Commissioner of State Tax, Patna Central Circle, Patna

has been rejected merely on the grounds of being barred by

limitation.

In our considered view, the delay stands

sufficiently explained on account of COVID restrictions.

Learned counsel for the petitioner states that the Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

entire amount in terms of the demand raised by the

department stands recovered from the petitioner.

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

dated 6th of November, 2020 (Annexure-7) passed by the

Respondent No. 2 namely The Additional Commissioner

of State Taxes (Appeal), West Division, Patna in Reference

No. ZD101120000427H;

(b) The appeal shall be decided on merits by

passing a speaking order;

Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

(c) If it is ultimately found that the amount

recovered from the petitioner 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. The Additional Commissioner of

State Taxes (Appeal), West Division, Patna on 26 th 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. Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

(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;

(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

current Pandemic [Covid-19] be conducted through Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

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)

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