Patna High Court
Zydus Healthcare Limited vs The State Of Bihar on 5 April, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4458 of 2022
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Zydus Healthcare Limited a registered company having its local Place of
business at 1, Upper Ground Floor, Kaklptaru Tower, Patna Gaya Road,
Elahibagh, Patna- 800007 through its authorised representative namely Beni
Prasad Khemka male, aged about 67 years, Son of Mahabir Prasad Khemka,
Resident of 211, Shanti Vihar Apartment, Fraser Road, Near LIC Building,
Kotwali, Patna, Bihar- 800001.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner, Department of State Taxes,
Government of Bihar, Patna.
2. The Additional Commissioner of State Taxes (Appeals), Patna West, Patna.
3. The Assistant Commissioner of State Taxes, Patna West Circle, Patna.
4. The Joint Commissioner of State Taxes, Patna West Circle, Patna. (April
2020-June 2020).
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate
Mr. Alok Kumar Jha, Advocate
For the Respondent/s : Mr.Vikash Kumar ( SC 11)
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 05-04-2022
Petitioner has prayed for the following relief(s):-
"a) For issuance of writ or order of
direction in the nature of certiorari for
quashing of the appellate order dated
13.08.2021 issued vide memo number
1048 passed by the respondent number 2
whereby the appeal preferred by the
petitioner under section 107 of the
Central Goods And Services Tax Act,
2017 (hereinafter referred to as the
Central act 2017 for short) and Bihar
Goods And Services Tax Act, 2017
(hereinafter referred to as the Bihar act
Patna High Court CWJC No.4458 of 2022 dt.05-04-2022
2017 for short) has been rejected;
b) For issuance of a writ or order or
direction upon the respondent number 2
to admit the appeal of the petitioner and
decide the same on merits after hearing
the petitioner and observing the statutory
obligation under section 107 of the
central act 2017 and Bihar act 2017;
c) For further restraining the respondents
from taking any coercive action against
the petitioner for recovery of the amount
of tax, interest and penalty in terms of the
order dated 03.02.2021 passed by the
respondent number 3 during the
pendency of the present writ application;
d) For grant of any other relief or reliefs
to which the petitioner is found entitled in
the facts and circumstances of this case."
It is brought to our notice that vide impugned order
dated 13.08.2021 passed by the Additional Commissioner of State
Taxes (Appeals), Patna West, Patna, in Appeal Case
No.AD1003210011292, the appeal of the petitioner against the
order dated 03.02.2021, passed by the Assistant Commissioner of
State Taxes, Patna West Circle, Patna for the tax period April,
2020 to June, 2020, has been rejected merely on the grounds of
being barred by limitation. The appellate order is ex parte in
nature.
In our considered view, the delay stands sufficiently
explained on account of COVID restrictions.
Patna High Court CWJC No.4458 of 2022 dt.05-04-2022
Learned counsel for the Revenue, states that he has no
objection if the matter is remanded to the Appellate Authority for
deciding the appeal afresh. Also, while considering and deciding
the appeal, the ground of delay shall not be taken into account and
the appeal shall be decided on merits. Also, during pendency of
the appeal, no coercive steps shall be taken against the petitioner.
Statement accepted and taken on record.
Having heard learned counsel for the parties as also
perused the record made available, we dispose of the present
petition in the following mutually agreeable terms:-
(a) We quash and set aside the impugned order
dated 13.08.2021 passed by the Additional Commissioner of
State Taxes (Appeals), Patna West, Patna, in Appeal Case
No.AD1003210011292;
(b) The appeal is restored to its original file and
number;
(c) 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, the appeal shall be decided on merits. However, if
the amount is not deposited for whatever reason(s), same
shall be done before the next date;
Patna High Court CWJC No.4458 of 2022 dt.05-04-2022
(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
Appellate Authority concerned on 11th of April, 2022 at
10:30 A.M., if possible through digital mode;
(g) The Appellate Authority shall condone the
delay in filing the appeal and decide the appeal 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 appeal, no coercive
steps shall be taken against the petitioner.
(j) The Appellate Authority shall pass a fresh
Patna High Court CWJC No.4458 of 2022 dt.05-04-2022
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 Appellate Authority shall decide the
appeal on merits expeditiously, preferably within a period
of four weeks from the date of appearance of the
petitioner;
(m) The Appellate 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
Patna High Court CWJC No.4458 of 2022 dt.05-04-2022
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)
( S. Kumar, J)
K.C.Jha/-DKS
AFR/NAFR
CAV DATE
Uploading Date 07.04.2022
Transmission Date
