Patna High Court
M/S Shiv Coal Trading vs The State Of Bihar on 30 November, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.8402 of 2021
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M/S Shiv Coal Trading a Proprietorship firm at Baijalpur Kesho, Baijalpur
(through its proprietor, Mukesh Kumar Pankaj, aged about 48, (Male), Son of
Late Siyaram Singh, Resident of vill.- Devichak, P.S.- Fatwah, District- Patna.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary, State Taxes Department,
Government of Bihar, Patna.
2. The Principal Secretary, State Taxes Department, Government of Bihar,
Patna.
3. The Joint Commissioner, State Taxes, Saran Circle, Chapra.
4. The Dy. Commissioner, State Taxes, Saran Circle, Chapra.
5. The Special Commissioner, State Taxes, Central Investigation Bureau
(C.I.B.), of Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Sriram Krishna, Advocate
Mr. Dr. Kamal Deo Sharma, Advocate
For the Respondent/s : Mr.Vikash Kumar ( SC-11 )
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 30-11-2021
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s).
I. For issuance of writ in the nature of mandamus
directing the Respondent State Taxes Department to
withdraw to put the name of the petitioner firm as
existing dealers from non existing dealer as identified in
notices issued vide Reference No.1066 dated
04.11.2019 & Ref. No.2A10111900080900 dated
06.11.2019 wherein petitioner has been said to be non
existing dealer which is wholly misconceived, arbitrary
or illegal.
Patna High Court CWJC No.8402 of 2021 dt.30-11-2021
II. For issuance of writ in the nature of declaration
holding that as the that as the petitioner is being existing
dealer and is registered with the State Taxes Department
under Bihar Vat Act as well as G.S.T Act, 2017 and as a
regular taxes payee can be held as non existing dealer
by the State Taxes Department that to without assigning
any reason whatsoever is wholly illegal and arbitrary
and unsustainable in the eye of law.
III. For issuance of wet in the nature of mandamus
restraining the respondents from issuing notices to
clients of petitioner whereby they are being registered
from doing business that the petitioner holding the
petitioner is non existing dealer for order /orders.
IV. For issuance of the writ in the nature of mandamus
directing the respondents to considered his application
dated 14.02.2020 and make the petitioner as existing
firm so that he can do his business.
V. For to any other relief/s to which the petitioner is
found entitled to in facts and circumstances of the
present case."
Sri Vikash Kumar, learned counsel for the State, states
that subject to the petitioner complying with all the
conditions/pre-requisites for hearing of the appeal, the appeal
preferred by the petitioner laying challenge to the orders passed
by the Assessing Authority, as also subject matter of the present
writ petition shall be heard and decided by the appellate
authority within a period of two months. In these circumstances,
we dispose of the present petition in the following terms:-
The petitioner shall fully cooperate and appear before
the appellate authority and make himself available before the
Patna High Court CWJC No.8402 of 2021 dt.30-11-2021
appellate authority on 15.12.2021 at 10.30 A.M. reserving
liberty to place additional material in support of the record. The
appellate authority shall decide the appeal on merits within a
period of two month.
Since the period for which petitioner was held to be
non-existent has expired, as such, we are not required to go into
this issue under Rule 86A.
The petition stands disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
veena/rajiv-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date
Transmission Date NA
