Vspl Energy Private Ltd vs The State Of Bihar
2021 Latest Caselaw 2612 Patna

    IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 4383 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 from their residences/offices.)

Date : 24-06-2021 Patna High Court CWJC No. 4383 of 2021 dt. 24-06-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 4383 of 2021 dt. 24-06-2021

It is brought to our notice that vide impugned order

dated 12th of March, 2020 (Annexure-6) passed by the

Respondent No. 2 namely Additional Commissioner of State

Taxes (Appeal), Central Division, Commercial Tax

Department, Patna in Appeal Case No. AD100220016961V,

the appeal of the petitioner against the assessment order-in-

original in Form GST ASMT-13 issued in Reference no. 103

dated 19.12.2019 passed by Respondent No. 3 namely The

Assessing Officer-cum-Assistant Commissioner of State Tax,

Special Circle, Commercial Tax, Department, Patna has been

rejected in a mechanical manner.

Learned counsel for the Revenue, states that he has

no objection if the matter is remanded to the Appellate Patna High Court CWJC No. 4383 of 2021 dt. 24-06-2021

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

12th of March, 2020 (Annexure-6) passed by the Respondent

No. 2 namely Additional Commissioner of State Taxes

(Appeal), Central Division, Commercial Tax Department,

Patna in Appeal Case No. AD100220016961V;

(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 Patna High Court CWJC No. 4383 of 2021 dt. 24-06-2021

respective rights and contention of the parties and subject

to the order passed by the Appellate Authority. 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 i.e. Respondent No. 2 namely Additional

Commissioner of State Taxes (Appeal), Central Division,

Commercial Tax Department, 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

by passing a speaking order 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; Patna High Court CWJC No. 4383 of 2021 dt. 24-06-2021

(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;

(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;

Patna High Court CWJC No. 4383 of 2021 dt. 24-06-2021

(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

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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