M/S Future vs The Union Of India
2021 Latest Caselaw 2834 Patna

   IN THE HIGH COURT OF JUDICATURE AT PATNA
         Civil Writ Jurisdiction Case No. 9364 of 2021
===================================================

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

For the Petitioner/s : Mr. Anurag Saurav, Advocate Mr. Abhinav Alok, Advocate Mr. Priyajeet Pandey, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Ajay Kumar Rastogi, AAG-10 Mr. Shashi Shekhar Tiwari, A.C. to AAG-10 Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

====================================================== 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 : 30-06-2021

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

It is brought to our notice that vide impugned order

dated 22nd of January, 2021, passed by Respondent No. 6

namely Additional Commissioner, Office of State Tax

Additional Commissioner (Appeal), Tirhut Division,

Muzaffarpur, in Appeal Case No. AD100320003079Z,

(Annexure-10), appeal preferred by the petitioner against

the order dated 18th of February, 2020 (Annexure-3)

passed by the Respondent No. 5 namely The Assistant

Commissioner of State Tax, West Circle, District-

Muzaffarpur in GSTIN 10AMZPK2555P1ZF and

Summary of order dated 6th of March, 2020 in Form GST Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

DRC-07, stands dismissed. The orders appear to be ex

parte in nature.

Learned counsel for the Revenue, states that he has

no objection if the matter is remanded to the Assessing

Authority for deciding the case afresh. Also, during

pendency of the case, no coercive steps shall be taken

against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the parties

as also perused the record made available, we are of the

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we

form an opinion that the order is bad in law. This we say so,

for two reasons- (a) violation of principles of natural justice,

i.e. Fair opportunity of hearing. No sufficient time was

afforded to the petitioner to represent his case; (b) order passed

ex parte in nature, does not assign any sufficient reasons even

decipherable from the record, as to how the officer could

determine the amount due and payable by the assessee. The

order, ex parte in nature, passed in violation of the principles

of natural justice, entails civil consequences. As such, on this

short ground alone, we dispose of the present writ petition in Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

the following mutually agreeable terms:

(a) We quash and set aside the impugned order dated

22nd of January, 2021, passed by Respondent No. 6 namely

Additional Commissioner, Office of State Tax Additional

Commissioner (Appeal), Tirhut Division, Muzaffarpur, in

Appeal Case No. AD100320003079Z, (Annexure-10);

order dated 18th of February, 2020 (Annexure-3) passed

by the Respondent No. 5 namely The Assistant

Commissioner of State Tax, West Circle, District-

Muzaffarpur in GSTIN 10AMZPK2555P1ZF and

Summary of order dated 6th of March, 2020 in Form GST

DRC-07;

(b) We accept the statement of the petitioner that 10

per cent of the total amount, being condition prerequisite for

hearing of the appeal, already stands deposited. If that were

so, well and good. However, if the amount is not deposited

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

date;

(c) Further the petitioner undertakes to additionally

deposit ten per cent of the amount of the demand raised

before the Assessing Officer. This shall be done within four Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

weeks.

(d) 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 deposit is in excess,

the same shall be refunded within two months from the date

of passing of the order;

(e) In this view of the matter, 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.

(f) Petitioner undertakes to appear before the Assessing

Officer on 9th of August, 2021 at 10:30 A.M., if possible

through digital mode;

(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) The Assessing Officer shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(i) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

unnecessary adjournment;

(j) The Assessing Officer shall decide the matter on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(k) Liberty reserved to the petitioner to challenge

the order, if required and desired;

(l) Equally, liberty reserved to the parties to take

recourse to such other remedies as are otherwise available

in accordance with law;

(m) 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;

(n) We have not expressed any opinion on merits

and all issues are left open;

(o) 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.

Patna High Court CWJC No. 9364 of 2021 dt. 30-06-2021

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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