Patna High Court
Upendra Kumar vs The State Of Bihar on 22 September, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15933 of 2021
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Upendra Kumar Son of Late Janki Mahto Resident of Village- Maniachak,
P.S.- Roh, District- Nawada, Bihar.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner, Commercial Taxes, Govt. of
Bihar, Patna.
2. The Commissioner, Commercial Taxes, Govt. of Bihar, Patna.
3. The Joint Commissioner, State Tax, Nawada, Bihar.
4. The Assistant Commissioner, Commercial Tax, Nawada Anchal, Nawada.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Bipin Kumar, Advocate
For the Respondent/s : Mr.Vikash Kumar ( SC 11 )
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
(The proceedings of the Court are being conducted by Hon'ble the Chief
Justice/Hon'ble Judges through Video Conferencing from their
residential offices/residences. Also the Advocates and the Staffs joined the
proceedings through Video Conferencing from their residences/offices.)
Date : 22-09-2021
Petitioner has prayed for the following relief(s):
Patna High Court CWJC No.15933 of 2021 dt.22-09-2021
Patna High Court CWJC No.15933 of 2021 dt.22-09-2021
It is brought to our notice that vide impugned order
dated 17.02.2020 passed by the Respondent No. 3, namely the Joint
Commissioner, State Tax, Nawada, under Reference No.
ZA100220020202Y, for the tax period 2018-2019, whereby the
penalty of Rs.19,24,371.80/- was imposed on the petitioner on the
ground of incorrect entry in the Goods and Service Tax as per the
Income Tax Return.
Learned counsel for the Revenue, states that he has no
Patna High Court CWJC No.15933 of 2021 dt.22-09-2021
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 dated
17.02.2020 passed by the Respondent No. 3, namely the Joint
Patna High Court CWJC No.15933 of 2021 dt.22-09-2021
Commissioner, State Tax, Nawada, under Reference No.
ZA100220020202Y;
(b) The petitioner undertakes to deposit ten per cent
of the amount of the demand raised before the Assessing
Officer. This shall be done within four 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 22nd of October, 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
Patna High Court CWJC No.15933 of 2021 dt.22-09-2021
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 a fresh order
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,
Patna High Court CWJC No.15933 of 2021 dt.22-09-2021
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;
(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)
K.C.Jha/-
AFR/NAFR
CAV DATE
Uploading Date 29.09.2021
Transmission Date
