Ratneshwari Prasad Thakur vs State Of Bihar
2022 Latest Caselaw 1256 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.2762 of 2022

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Ratneshwari Prasad Thakur, Son of Janak Thakur Resident of Ward No. 12, Bishunpur Pandey, Bada Hasan, Meenapur, Kanti, Muzaffarpur, Bihar 843109.

... ... 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, East Circle, Muzaffarpur, 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 : 21-02-2022 The petitioner has prayed for the following relief/s : Patna High Court CWJC No.2762 of 2022 dt.21-02-2022

Petitioner has prayed for quashing of the order

dated 12.01.2021, passed by the Respondent No. 2 namely

Assistant Commissioner of State Taxes, East Circle,

Muzaffarpur, Bihar in GSTN 10ACAPT7136Q2ZA (Annexure-

4), order dated 12.01.2021 passed by Respondent No. 2 in

Reference No. ZA1003200020204 (Annexure-5); and summary

of the order in Form GST DRC-07 dated 12.01.2021 passed by

Respondent No. 2 (Annexure-6);

Learned counsel for the Revenue, states that he has

no objection if the matter is remanded to the Assessing

Authority for deciding the case afresh. Also, the case shall be

decided on merits. Also, during pendency of the case, no

coercive steps shall be taken against the petitioner. Patna High Court CWJC No.2762 of 2022 dt.21-02-2022

Statement accepted and taken on record.

However, having heard learned counsel for the

parties as also perused the record made available, we are of the

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we

form an opinion that the order is bad in law. This we say so, for

two reasons- (a) violation of principles of natural justice, i.e.

Fair opportunity of hearing. No sufficient time was afforded to

the petitioner to represent his case; (b) order passed ex parte in

nature, does not assign any sufficient reasons even decipherable

from the record, as to how the officer could determine the

amount due and payable by the assessee. The order, ex parte in

nature, passed in violation of the principles of natural justice,

entails civil consequences. As such, on this short ground alone,

we dispose of the present writ petition in the following

mutually agreeable terms:

(a) We quash and set aside the impugned order

dated 12.01.2021, passed by the Respondent No. 2 namely

Assistant Commissioner of State Taxes, East Circle,

Muzaffarpur, Bihar in GSTN 10ACAPT7136Q2ZA (Annexure-

4), order dated 12.01.2021 passed by Respondent No. 2 in

Reference No. ZA1003200020204 (Annexure-5); and summary Patna High Court CWJC No.2762 of 2022 dt.21-02-2022

of the order in Form GST DRC-07 dated 12.01.2021 passed by

Respondent No. 2 (Annexure-6);

(b) 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;

(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

Assessing Authority on 09.03.2022 at 10:30 A.M., if possible

through digital mode;

(g) The Assessing Authority shall decide the case 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, Patna High Court CWJC No.2762 of 2022 dt.21-02-2022

if so required and desired;

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

shall be taken against the petitioner.

(j) The Assessing Authority shall pass a fresh 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 Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two months

from the date of appearance of the petitioner;

(m) The Assessing 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 Patna High Court CWJC No.2762 of 2022 dt.21-02-2022

same shall be dealt with, in accordance with law, with a

reasonable dispatch;

(q) We have not expressed any opinion on 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 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) ranjan/-

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