Amar Kumar Thakur vs The State Of Bihar
2021 Latest Caselaw 5021 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.18540 of 2021
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Amar Kumar Thakur, Son of Arun Thakur Resident of Ward No. 9, Lohiya Nagar, P.S. Supaul, District- Supaul.

... ... Petitioner/s Versus

1. The State of Bihar

2. The Principal Secretary, Department of Commercial and Tax, Bihar, Patna.

3. The Commissioner State Tax, Bihar, Patna.

4. The Additional Commissioner State Tax, Purnea.

5. The Deputy Commissioner of State Tax, Supaul.

6. The Assistant Commissioner State Tax, Supaul.

7. The Joint Commissioner of State Tax, Supaul.

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

For the Petitioner/s : Mr.Rajesh Kumar Sinha, Advocate For the Respondent/s : Mr.Vikash Kumar, SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE A. M. BADAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 27-10-2021 Petitioner has prayed for the following relief(s)- It is brought to our notice that vide impugned

order contained in order no. ZD1007210005735 dated

06.07.2021, appeal no. ZD100221014077B dated

26.02.2021 and appeal no. ZD100221014075F dated

26.02.2021 passed by Shri Shambhu Kumar Singh,

Additional Commissioner State Tax, Purnea in Appeal No.

AD100221004964R, the appeal of the petitioner against

the order dated 11.01.2021 passed by the Respondent No. 5

namely Deputy Commissioner of State Tax, Supaul in

GSTIN-10ARNPT4253E1ZW and Summary of Order dated

11.001.2021 in Reference No. ZD100121008681A has been

rejected merely on the grounds of being barred by

limitation. Both the orders were ex parte in nature.

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 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 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

contained in order no. ZD1007210005735 dated

06.07.2021, appeal no. ZD100221014077B dated

26.02.2021 and appeal no. ZD100221014075F dated

26.02.2021 passed by Shri Shambhu Kumar Singh,

Additional Commissioner State Tax, Purnea in Appeal No. AD100221004964R; order dated 11.01.2021 passed by the

Respondent No. 5 namely the Deputy Commissioner of

State Tax, Supaul in GSTIN-10ARNPT4253E1ZW and

Summary of Order dated 11.01.2021 in Reference No.

ZD100121008681A;

(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, 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 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) 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 Authority on 30th November, 2021 at 10:30 A.M.,

if possible through digital mode;

(g) The Assessing Authority shall decide the

case on merits after complying with the principles of natural

justice;

(h) Opportunity of hearing shall be afforded to

the parties to place on record all essential documents and

materials, if so required and desired;

(i) During pendency of the case, no coercive

steps shall be taken against the petitioner.

(j) The Assessing Authority shall pass a fresh

order only after affording adequate opportunity to all

concerned, including the writ petitioner;

(k) Petitioner through learned counsel

undertakes to fully cooperate in such proceedings and not

take unnecessary adjournment;

(l) 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;

(m) The Assessing Authority shall pass a

speaking order assigning reasons, copy whereof shall be

supplied to the parties;

(n) Liberty reserved to the petitioner to

challenge the order, if required and desired;

(o) Equally, liberty reserved to the parties to

take recourse to such other remedies as are otherwise

available in accordance with law;

(p) 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;

(q) We have not expressed any opinion on

merits and all issues are left open;

(r) 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)

( A. M. Badar, J)

Sujit/Ashwini AFR/NAFR CAV DATE Uploading Date 03.11.2021 Transmission Date