Patna High Court
Madan Kumar vs The State Of Bihar on 5 April, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4763 of 2022
======================================================
Madan Kumar, Son of Rajdeo Roy, A proprietor/Civil Contractor having its
place of business at Ladugarh, Janakinagar, Purnea, Bihar- 854202, resident
of at- Ladugarh, Jankinagar, Police Station- Janki Nagar, District- Purnea,
Bihar, 854202.
... ... Petitioner/s
Versus
1. The State of Bihar Through the Principal Secretary- Cum- Commissioner,
Department of State Taxes, Government of Bihar, Patna.
2. The Additional Commissioner of State Taxes (Appeal) Purnea Division,
Bihar.
3. The Deputy Commissioner of State Taxes Purnea Circle, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Surendra Singh, Advocate
For the Respondent/s : Mr.Vikash Kumar (SC11)
======================================================
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 :-
Patna High Court CWJC No.4763 of 2022 dt.05-04-2022
Patna High Court CWJC No.4763 of 2022 dt.05-04-2022
It is brought to our notice that vide impugned order
dated 27.10.2021, passed by the Respondent No. 2, namely, the
Additional Commissioner of State Taxes (Appeal), Purnea Division,
Bihar, in ARN No.-AD100921000126X; the appeal of the
Patna High Court CWJC No.4763 of 2022 dt.05-04-2022
petitioner against the order dated 25.01.2021, passed by
Respondent No. 3, namely, the Deputy Commissioner of State
Taxes, Purnea Circle, Bihar in GSTIN -10CJRPK6948RIZA; and
summary of order dated 25.01.2021 in Form GST DRC-
07(Annexure-3 Reference No.ZD100121022223M ) for the period
April, 2019 to March, 2020, has been rejected by a cryptic,
misconceived and non-speaking order.
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
27.10.2021, passed by the Respondent No. 2, namely, the
Additional Commissioner of State Taxes (Appeal), Purnea
Division, Bihar, in ARN No.-AD100921000126X;
(b) The appeal is restored to its original file and
Patna High Court CWJC No.4763 of 2022 dt.05-04-2022
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;
(d) The petitioner undertakes to deposit twenty per
cent of the amount of the demand raised before the
Assessing Officer. This shall be done within four weeks.
(e) 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;
(f) 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.
(g) Petitioner undertakes to appear before the
Appellate Authority concerned on 20.04.2022 at 10:30 A.M.;
Patna High Court CWJC No.4763 of 2022 dt.05-04-2022
(h) 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;
(i) Opportunity of hearing shall be afforded to the
parties to place on record all essential documents and
materials, if so required and desired;
(j) During pendency of the appeal, no coercive
steps shall be taken against the petitioner.
(k) The Appellate Authority shall pass a fresh
order only after affording adequate opportunity to all
concerned, including the writ petitioner;
(l) Petitioner through learned counsel undertakes
to fully cooperate in such proceedings and not take
unnecessary adjournment;
(m) The Appellate Authority shall decide the
appeal on merits expeditiously, preferably within a period of
two months from the date of appearance of the petitioner;
(n) The Appellate Authority shall pass a speaking
order assigning reasons, copy whereof shall be supplied to
the parties;
(o) Liberty reserved to the petitioner to challenge
the order, if required and desired;
Patna High Court CWJC No.4763 of 2022 dt.05-04-2022
(p) Equally, liberty reserved to the parties to take
recourse to such other remedies as are otherwise available in
accordance with law;
(q) 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;
(r) We have not expressed any opinion on merits
and 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 08.04.2022
Transmission Date
