Pravin Kumar Giri vs The State Of Bihar
2022 Latest Caselaw 5015 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.15621 of 2022
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Pravin Kumar Giri Son of Daya Giri at Present Residing at RZK-2/357D, Behind Sun Sine Public School, Nihal Vihar, Nangloi, Nilothi, West Delhi- 110041 Proprietor, P.K. Traders and Supplier having its Office at 16 Ground, 16 Chainpur, Kalyanpur, East Champaran, Bihar-845412.

... ... Petitioner/s Versus

1. The State of Bihar through Commissioner of State Tax, Bihar, Patna Having its Office at Vikas Bhawan, Patna.

2. Asst. Commissioner of State Tax, Motihari, Tirhut, Bihar.

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

For the Petitioner/s : Mr. D.V.Pathy, Advocate Mr. Sadashiv Tiwari, Advocate For the Respondent/s : Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY 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 : 09-12-2022

Petitioner has prayed for the following relief(s):-

"i) the order dated 25.03.2022 (as contained in Annexure-9 Series) passed by the Respondent No. 2 on the basis of the letter of the Central Investigation Bureau, Patna under Section 74 of the Bihar Goods and Value Added Tax Act, 2017 for the Financial Year 2021-22 be quashed.

ii) the show cause notice dated 22.02.2022 (as contained in Annexure-8 series) issued by the Respondent No. 2 under Section 74 of the Bihar Patna High Court CWJC No.15621 of 2022 dt.09-12-2022

Goods and Value Added Tax Act, 2017 for the Financial Year 2021-22 be quashed.

iii) for granting any other relief(s) to which the petitioner is otherwise found entitled to.

After the matter was heard for some time, more

so in view of objections raised by the respondents, we are of the

considered view that interest of justice would be best served

with the petitioner preferring an appeal, statutory in nature,

before the final fact finding adjudicatory authority and the said

authority deciding the appeal expeditiously.

Shri Vivek Prasad, learned G.P.-7, states that if

the petitioner were to approach the appellate authority, and fully

co-operate, the appeal would be decided within next six months.

We notice that the issues raised, subject matter of

the present petition, are more factual in nature more so when

there is serious dispute with regard to the contents of the

communication of the Central Investigation Bureau, which led

to the Revenue initiating action under the provisions of the

Bihar Goods and Value Added Tax Act, 2017. Whether

petitioner was ever served a notice; was afforded adequate

opportunity of hearing; whether the material placed on record

stands considered by the authority or not, are all issues of fact,

which the final fact finding authority can look into.

Patna High Court CWJC No.15621 of 2022 dt.09-12-2022

Equally, whether the authority conducting the

inquiry had the jurisdiction or not is also an issue raised, which

can be conveniently looked into and examined by the Appellate

Authority.

The appeal, being statutory in nature, provides

for an equally efficacious remedy to the petitioner.

As such, the present petition, as prayed for, is

disposed of reserving liberty to the petitioner to prefer an appeal

within a period of two weeks from today.

We are hopeful, as is so stated by Shri Vivek

Prasad that the Appellate Authority shall decide the appeal

within a period of six months.

Interlocutory application, if any, shall also stand

disposed of.

(Sanjay Karol, CJ)

( Partha Sarthy, J) Sujit/Ashwini AFR/NAFR CAV DATE Uploading Date 14.12.2022 Transmission Date