M/S B.A. Constructions A ... vs Union Of India
2021 Latest Caselaw 5039 Patna

Citation : 2021 Latest Caselaw 5039 Patna
Judgement Date : 27 October, 2021

Patna High Court

M/S B.A. Constructions A ... vs Union Of India on 27 October, 2021

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.18285 of 2021
     ======================================================

M/s B.A. Constructions a Proprietorsihp firm having its place of business at Banauli, Chenari, Sasaram, District - Rohtas at Sasaram through its proprietor namely Bablu Ansari, male aged about 37 years son of Aftab Alam, Resident of Near Uardu, Maktab, Bauli, Chenari, Rohtas at Sasaram, Bihar - 821104.

... ... Petitioner/s Versus

1. Union of India through the Commissioner, Department of Central GST and CX, Bihar at Patna.

2. The Assistant Commissioner Central GST and CX, Gaya, Division, District -

Gaya.

3. Superintendent, CGST and CEX Range, Sasaram, District - Rohtas at Sasaram.

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

For the Petitioner/s : Mr. Gautam Kejriwal, Advocate Mr. Sumeet Kumar Singh, Advocate For the Respondent/s : Dr. Krishna Nandan Singh, ASG Mr. Anshuman Singh, Sr. SC CGST & CT Mr. Sriram Krishna, Advocate ====================================================== 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.18285 of 2021 dt.27-10-2021

We are of the considered view that the issue raised in

the present petition can be considered and dealt with,

efficaciously by an authority constituted under the provisions of

the Act.

In the attending facts and circumstances, since the Patna High Court CWJC No.18285 of 2021 dt.27-10-2021

issue pertains to Financial Year 2013-2014, we dispose of the

present petition in the following terms, leaving all questions of

fact and law open, to be adjudicated by the Appellate Authority:-

(a) Petitioner is directed to prefer an appeal against the

impugned order dated 27.11.2020, passed by respondent no.2, the

Assistant Commissioner, Central GST & CX, Gaya Division,

District-Gaya, in Order Original No. 11/Asst.

Commissioner/Service Tax/Gaya/20-21 (Annexure-P/4) as also the

order dated 22.7.2021 passed by the Superintendent, CGST & CEX

Range, Sasaram (Annexure-P/5);

(b) The Appellate Authority shall positively consider

and decide the appeal on merits, in accordance with law,

expeditiously and preferably within a period of three months

thereafter, after complying with the principles of natural justice;

the Appellate Authority in considering and deciding the appeal

on merits, in accordance with law.

(d) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and materials,

if so required and desired;

(e) Shri Anshuman Singh, learned counsel for the

respondents states that till such time the appeal is filed, no Patna High Court CWJC No.18285 of 2021 dt.27-10-2021

coercive action shall be taken against the petitioner.

(f) The Appellate Authority shall pass an order only

after affording adequate opportunity to all concerned, including

the writ petitioner;

(g) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take unnecessary

adjournment;

(h) The Appellate Authority shall positively decide the

appeal on merits expeditiously, preferably within a period of

three months from the date of filing the appeal;

(i) The Appellate Authority shall pass a speaking order

assigning reasons, copy whereof shall be supplied to the parties;

(j) Liberty reserved to the petitioner to challenge the

order, if required and desired;

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

recourse to such other remedies as are otherwise available in

accordance with law;

(l) 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;

(m) If possible, proceedings during the time of current Patna High Court CWJC No.18285 of 2021 dt.27-10-2021

Pandemic [Covid-19] be conducted through digital mode;