M/S Raiyan Traders vs The State Of Bihar Through The ...
2021 Latest Caselaw 4889 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.17737 of 2021
     ======================================================

M/s Raiyan Traders a proprietorship firm having its place of business at A.K. Market, Mahatma Gandhi Setu, Pahari, Patna - 800007 through its proprietor namely Md. Imran Alam male aged about 38 years son of Md. Wahabuddin resident of Phulwarisharif, Makhdum Rasti Nagar, Phulwarisharif, Patna - 801505.

... ... Petitioner/s Versus

1. The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Assistant Commissioner of State Taxes, Patna City West Circle, Patna City, Patna.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 06-10-2021

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.17737 of 2021 dt.06-10-2021

This petition has been filed for quashing of order dated

13.08.2019 passed by the respondent no. 2 namely The Assistant

Commissioner of State Taxes, Patna City West Circle, Patna City,

Patna in GSTIN-10AIMPA0615K1ZV. The order is 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, the case shall be decided on merits.

Also, during pendency of the case, no coercive steps shall be taken Patna High Court CWJC No.17737 of 2021 dt.06-10-2021

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 the following mutually agreeable terms:

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

13.08.2019 passed by the respondent no. 2 namely The

Assistant Commissioner of State Taxes, Patna City West

Circle, Patna City, Patna in GSTIN-10AIMPA0615K1ZV.

(b) The petitioner undertakes to deposit 15% of

the amount of the demand raised before the Assessing Patna High Court CWJC No.17737 of 2021 dt.06-10-2021

Officer. This shall be done within eight weeks.

c) 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;

(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

Assessing Authority on 15th of December, 2021 at 10:30 A.M.,

if possible through digital mode;

(f) The Assessing Authority shall decide the case 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 case, no coercive steps

shall be taken against the petitioner.

(i) The Assessing Authority shall pass the order Patna High Court CWJC No.17737 of 2021 dt.06-10-2021

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 Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(l) The Assessing Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to

the parties;

(m) Liberty reserved to the petitioner to challenge

the order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(o) 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;

(p) We have not expressed any opinion on merits

and all issues are left open;

Patna High Court CWJC No.17737 of 2021 dt.06-10-2021

(q) 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)

Sujit/-

AFR/NAFR
CAV DATE
Uploading Date          08.10.2021
Transmission Date