Welspun Aunta Simaria Project ... vs The State Of Bihar
2021 Latest Caselaw 5024 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.18365 of 2021
     ======================================================

Welspun Aunta Simaria Project Pvt. Ltd. having its principal place of business at 205, Arya Enclave, Singhaul, at NH- 31, Begusarai, Barauni Main Road, Bihar 851100 through its Director Sri Vinoo Sanjay, son of Sri S. Natarajan, R/o, 1105, Carnation, Dosti Acres, Wadala, Mumbai.

... ... Petitioner/s Versus

1. The State of Bihar through the Secretary, Ministry of Finance, Department of Revenue, having its office at Vikash Bhawan, Baily Road, Patna- 800015.

2. The Assistant Commissioner, State Tax, Begusarai, VIP Road. In front of Gandhi Stadium, Nawab Chowk, Pokhariya, Ward No. 39, Chitra Gupta Nagar, Begusarai, Bihar- 851104.

3. The Additional Commissioner (Appeals), Darbhanga Division, Darbhanga, Bihar

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

For the Petitioner/s : Mr. Aryan Sinha, Advocate Mr. Ravi Shankar Roy, Advocate Mr. Jitesh Singh, Advocate Mr. Puneet Siddhartha, 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

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.18365 of 2021 dt.27-10-2021

Having heard learned counsel for the parties, we are

inclined to allow Prayer (B), more so for the reason explained

by the petitioner for not filing the certified copy of the

impugned order along with the appeal. The Appellate

Authority, in our considered view ought to have been

indulgent, more so in view of the ongoing Pandemic Covid-

19.

As such, we dispose of the present petition in the

following terms:-

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

28th of July, 2021, passed by the Additional Commissioner,

State Taxes (Appeal), Darbhanga Division, Darbhanga Patna High Court CWJC No.18365 of 2021 dt.27-10-2021

(Respondent No. 3) in Appeal No. AD1003210013470

(Annexure-M) and the order in Form GST APL-02 dated

29.07.2021 in Reference No. ZD100721002726Y;

(b) The appeal is restored to its original file, number

and status;

(c) The certified copy of the order, impugned therein,

be filed afresh;

(d) Petitioner undertakes to do so on the date fixed by

this Court;

(e) Petitioner is directed to appear before the Appellate

Authority on 15th of November, 2021, at 10:30 A.M. and file

certified copy of the impugned order;

(f) Shri Vikash Kumar, learned Standing Counsel No.

11 states that, in the event certified copy is placed on record,

the issue of limitation shall not be allowed to come in the way

of the Appellate Authority in hearing and deciding the appeal

on merits.

(g) Shri Vikash Kumar, learned S.C. 11 further states

that petitioner is duty bound to comply with the condition of

pre deposit of the amount, as a condition precedent for filing of

the appeal.

(h) Shri Punit Siddharth, learned counsel for the Patna High Court CWJC No.18365 of 2021 dt.27-10-2021

petitioner states that such amount already stands deposited.

(i) Be that as it may, we clarify that the petitioner, is

under an obligation to deposit the pre-deposit amount, required

for filing of the appeal.

(j) However, this deposit shall be without prejudice

to the respective rights and contention of the parties and

subject to the order passed by the Appellate Authority.

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;

(k) 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.

(l) The Appellate Authority shall decide the appeal

on merits after complying with the principles of natural

justice;

(m) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and

materials, if so required and desired;

(n) During pendency of the appeal, no coercive

steps shall be taken against the petitioner. Patna High Court CWJC No.18365 of 2021 dt.27-10-2021

(o) The Appellate Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(p) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take

unnecessary adjournment;

(q) The Appellate Authority shall decide the appeal

on merits expeditiously, preferably within a period of four

weeks from the date of appearance of the petitioner;

(r) The Appellate Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to

the parties;

(s) Liberty reserved to the petitioner to challenge

the order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(u) 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;

(v) We have not expressed any opinion on merits Patna High Court CWJC No.18365 of 2021 dt.27-10-2021

and all issues are left open;

(w) 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) P.K.P./Amrendra AFR/NAFR CAV DATE Uploading Date 03.11.2021 Transmission Date