Pankaj Kumar vs State Of Bihar
2022 Latest Caselaw 1002 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.20024 of 2021
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Pankaj Kumar Son of Rameshwar Kumar Yadav Resident of Ward No. 14, Badi Pani Tanki Road, Near Pani Tanki, Forbesganj, Araria, Bihar.

... ... Petitioner/s Versus

1. State of Bihar through the Commissioner of State Tax, having its office at Vikas Bhawan Bailey Road, Patna.

2. Assistant Commissioner of State Tax, Purnea Division, Bihar.

3. Superintendent, Forbesganj, Purnea Division, Bihar.

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

For the Petitioner/s : Mr.D.V.Pathy, 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 : 08-02-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.20024 of 2021 dt.08-02-2022

In relation to the assessment proceedings, petitioner

could not file the return, which prompted the Assessing Officer

namely Respondent No. 3 namely Superintendent, Forbesganj,

Purnea Division, Bihar to cancel the Registration vide impugned

order dated 11.03.2019 in Reference No. ZA100319012035A

(Annexure-3).

Having heard learned counsel for the parties at

length, we are of the considered view, more so in view of the

provisions of Section 30 of the Bihar Goods and Service Tax

Act, 2017, that the impugned order dated 11.03.2019 passed by

Respondent No. 3 namely Superintendent, Forbesganj, Purnea

Division, Bihar in Reference No. ZA100319012035A

(Annexure-3) needs to be quashed and set aside.

We are of the considered view that the Assessing

Officer, in view of the bona fides of the petitioner ought to have

invoked its power under Section 30 of the Act and by

withdrawing the order of cancellation of Registration, afforded

opportunity to the petitioner to comply with the statutory

provisions not only by filing the returns, but also depositing the

amount in terms of and under the provisions of the Act. We are

satisfied of the petitioner's bona fides of doing so expeditiously. Patna High Court CWJC No.20024 of 2021 dt.08-02-2022

Shri D.V. Pathy, learned counsel for the petitioner,

states that within next two weeks petitioner shall file the returns;

deposit the component of tax as also the interest, if any payable

thereupon; and comply with the order passed by the Assessing

Officer.

Statement accepted and taken on record.

As such, we dispose of the present writ petition in the

following terms:

(a) We quash and set aside the impugned order

dated 11.03.2019 passed by Respondent No. 3 namely

Superintendent, Forbesganj, Purnea Division, Bihar in

Reference No. ZA100319012035A (Annexure-3);

(b) Petitioner shall appear before the Assessing

Officer on 2nd of March, 2022 at 10:30 A.M. before which date

he shall fully comply with the provisions of law;

(c) The Assessing Authority shall decide the case on

merits after complying with the principles of natural justice;

(d) Opportunity to place on record all essential

documents and materials, if so required and desired, shall be

afforded to the parties;

(e) During pendency of the case, no coercive steps

shall be taken against the petitioner. Patna High Court CWJC No.20024 of 2021 dt.08-02-2022

(f) The Assessing Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(g) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take unnecessary

adjournment;

(h) 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;

(i) The Assessing Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to the

parties;

(j) Liberty reserved to the petitioner to challenge the

order, if required and desired;

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

recourse to such other remedies as are otherwise available in

accordance with law;

(l) 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;

(m) We have not expressed any opinion on merits and Patna High Court CWJC No.20024 of 2021 dt.08-02-2022

all issues are left open;

(n) If possible, proceedings during the time of current

Pandemic [Covid-19] be conducted through digital mode;

The instant petition stands disposed of in the aforesaid

terms.

Interlocutory Application(s), if any, 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) P.K.P./-

AFR/NAFR
CAV DATE
Uploading Date          11.02.2022
Transmission Date