Alkem Laboratories Ltd vs The State Of Bihar
2022 Latest Caselaw 2018 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                     Civil Writ Jurisdiction Case No.4494 of 2022
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Alkem Laboratories Ltd., a Limited Company Incorporated Under the Companies Act. 1956, having its Office at Exhibition Road, Patna, Police Station-Gandhi Maidan, District-Patna, through its Regional Director, Ashok Kumar, Male aged about 58 Years, Son of Late Lalan Kumar Singh Resident of F-145, P.C. Colony, Kankarbagh, Patna-800020 Police Station-kankarbagh, District-Patna.

... ... Petitioner/s Versus

1. The State of Bihar through the Secretary-Cum-Commissioner of State Tax, Bihar Having its Office at Vikas Bhawan, Bailey Road, Patna.

2. The Deputy Commissioner of State Tax, Special Circle, Patna.

3. The Assistant Commissioner of State Tax, Special Circle, Patna.

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

For the Petitioner/s : Mr.Parijat Saurav, 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)

Date : 05-04-2022

The petitioner has prayed for the following relief/s :-

"for issuance of a writ in the nature of Certiorari or any other appropriate writ or order for quashing of ex-parte assessment order dated 28/02/2022 under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 31 of the Bihar Value Added Tax Act, 2005 issued by the respondent no.3 and the consequential demand notice in Form NVII (Notice Id;N110122221920827] dated 28/02/2022 for period 01/04/2016 to 31/03/2017 under which interest of Rs.8500/- and penalty of Patna High Court CWJC No.4494 of 2022 dt.05-04-2022

Rs.26979443.11/- has been raised; and further be pleased to remand the matter back to the respondent no.2 and 3 for fresh consideration.

ii) For issuance of any other appropriate writ, order or direction which Your Lordships may deem fit and proper in the facts and circumstances of the case."

Learned counsel for the petitioner seeks permission to

withdraw the present petition reserving liberty to prefer an

appeal against the impugned order dated 28.02.2022 before the

Appellate Authority.

Permission granted.

Shri Vikash Kumar, learned Standing Counsel No.

11, states that if such an appeal is preferred within a period of

four weeks from today and conditions of pre-deposit are

complied with, the same shall be heard and decided on merits

within a period of six months. Also, during pendency of the

appeal, no coercive steps shall be taken against the petitioner.

Statement accepted and taken on record.

As such, petition stands disposed of in the following

mutually agreeable terms:-

(a) Petitioner is permitted to prefer an appeal against

the impugned order dated 28.02.2022, passed by Respondent

No. 3, namely, the Assistant Commissioner of State Tax, Special Patna High Court CWJC No.4494 of 2022 dt.05-04-2022

Circle, Patna, within a period of four weeks;

(b) Petitioner shall deposit ten per cent of the total

amount, being condition prerequisite for hearing of the appeal,

before the next date, if already not deposited. If that were so, the

appeal shall be decided on merits by passing a speaking order;

(c) 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;

(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 Appellate

Authority on 20.04.2022;

(f) 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;

(g) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and materials, Patna High Court CWJC No.4494 of 2022 dt.05-04-2022

if so required and desired;

(h) During pendency of the appeal, no coercive steps

shall be taken against the petitioner;

(i) The Appellate Authority shall pass an 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 Appellate Authority shall decide the appeal

on merits expeditiously, preferably within a period of six

months from the date of appearance of the petitioner;

(l) Liberty reserved to the petitioner to challenge the

order, if required and desired;

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

recourse to such other remedies as are otherwise available in

accordance with law;

(n) 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;

(o) We have not expressed any opinion on merits and Patna High Court CWJC No.4494 of 2022 dt.05-04-2022

all issues are left open;

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) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date 11.04.2022 Transmission Date