M/S S.R. Brothers vs Commissioner Of State Tax
2021 Latest Caselaw 2613 Patna

Citation : 2021 Latest Caselaw 2613 Patna
Judgement Date : 24 June, 2021

Patna High Court

M/S S.R. Brothers vs Commissioner Of State Tax on 24 June, 2021

     IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 5121 of 2021
======================================================

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

For the Petitioner/s : Mr. D.V. Pathy, Advocate Mrs. Manju Jha, 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

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 5121 of 2021 dt. 24-06-2021

It is brought to our notice that vide impugned order

dated 3rd of March, 2020 (Annexure-4 series) passed by the

Respondent No. 2 namely The Addl. Commissioner of State

Tax (Appeal), Magadh Division, Gaya in Appeal Case No.

ND/GST-07/19-20 (AD100120000119A), the appeal of the

petitioner against the order dated 01.10.2018 passed by the

Respondent No. 3 namely Joint Commissioner of State Tax,

Investigation Bureau, Bihar, Patna under Sections 122(1), 50,

73(11), & 35(2) of the Bihr Goods and Services Tax Act, 2017

for the period 2018-19 has been rejected merely on the Patna High Court CWJC No. 5121 of 2021 dt. 24-06-2021

grounds of being barred by limitation.

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 dated

3rd of March, 2020 (Annexure-4 series) passed by the

Respondent No. 2 namely The Addl. Commissioner of State

Tax (Appeal), Magadh Division, Gaya in Appeal Case No.

ND/GST-07/19-20 (AD100120000119A);

(b) We accept the statement of the petitioner that ten

per cent of the total amount, being condition prerequisite for Patna High Court CWJC No. 5121 of 2021 dt. 24-06-2021

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 i.e. Respondent No. 2 namely The Addl.

Commissioner of State Tax (Appeal), Magadh Division, Gaya

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 Patna High Court CWJC No. 5121 of 2021 dt. 24-06-2021

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 by passing a speaking order, 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 Patna High Court CWJC No. 5121 of 2021 dt. 24-06-2021

recourse to such remedies, before the appropriate forum,

the same shall be dealt with, in accordance with law, with a

reasonable dispatch;