M/S Prakah Sinha vs The Union Of India
2022 Latest Caselaw 1257 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                 Civil Writ Jurisdiction Case No.2693 of 2022
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M/s Prakah Sinha Proprietor Prakash Vigyapan Paper Office Campus Motijheel Muzaffarpur through its sole proprietor Prakash Sinha aged about 49 years, Male, S/o Mahesh Prasad Sinha, R/o Rasulpur Zilani Majhauliya Road, P.S. - Kazi Mohammadpur, District - Muzaffarpur.

... ... Petitioner/s Versus

1. The Union of India through the Secretary, Finance, New Delhi.

2. The Secretary, Goods and Services Tax Council, New Delhi.

3. The Central Board of Direct Taxes and Customs, through its Chairman, Department of Revenue, North Block, New Delhi.

4. The Chief Commissioner of Central Taxes, Revenue Building, Patna.

5. The Commissioner of State Taxes, Vikash Bhawan, Patna.

6. The Additional Commissioner State Taxes, Western Block, Tirhut Division (Appeal), Muzaffarpur.

7. The Assistant Commissioner, State Taxes, Western Block, Muzaffarpur.

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

For the Petitioner/s : Mr. Manoj Kumar Manoj, Advocate Mr. Bijay Kumar Gupta, Advocate For the Respondent/s : Dr. Krishna Nandan Singh, ASG Mr. Anshuman Singh, Sr. SC CX & CGST 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 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.2693 of 2022 dt.21-02-2022

Petitioner has prayed for quashing of the impugned

order dated 18.12.2020 passed by Respondent No. 6,

namely the Additional Commissioner State Taxes, Western Patna High Court CWJC No.2693 of 2022 dt.21-02-2022

Block, Tirhut Division (Appeal) Muzaffarpur in Reference

No. ZD1012200185174 (Annexure-4) as also the order

dated 29.01.2020 passed by Respondent No. 7 namely the

Assistant Commissioner, State Taxes, Western Block,

Muzaffarpur in GSTIN- 10ARXPS0896E2ZD and order

dated 08.02.2020 (Annexure-1 series) as also the summary

of the order in Form GST DRC-07 dated 25.02.2020

passed in Reference No. ZA100220025594A (Annexure-

3).

In our considered view, the delay stands

sufficiently explained on account of COVID restrictions.

Learned counsel for the petitioner states that

certified copy of the order passed by the Assessing Officer

was placed on record of the appeal at the time when the

appeal was pending before the authority.

Having heard learned counsel for the parties;

perused the record made available as also in view of the

decision rendered by Hon'ble the Apex Court in Suo

Motu Writ Petition (Civil) No. 3 of 2020 [In Re:

Cognizance for Extension of Limitation] (Page No. 30)

and the subsequent orders passed, we dispose of the Patna High Court CWJC No.2693 of 2022 dt.21-02-2022

present petition in the following terms:-

(a) We quash and set aside the impugned order

dated 18.12.2020 passed by Respondent No. 6, namely the

Additional Commissioner State Taxes, Western Block,

Tirhut Division (Appeal) Muzaffarpur in Reference No.

ZD1012200185174 (Annexure-4);

(b) The appeal is restored to its original file and

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) 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; Patna High Court CWJC No.2693 of 2022 dt.21-02-2022

(e) Petitioner undertakes to appear before the

Appellate Authority on 8th of March, 2022 at 10:30 A.M.,

if possible through digital mode;

(f) The Appellate Authority shall 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, 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 a fresh

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 two

months from the date of appearance of the petitioner;

(l) The Appellate Authority shall pass a speaking Patna High Court CWJC No.2693 of 2022 dt.21-02-2022

order assigning reasons, copy whereof shall be supplied to

the parties;

(m) Liberty reserved to the petitioner to challenge

the order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(o) 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;

(p) We have not expressed any opinion on merits

and all issues are left open;

(q) If possible, proceedings during the time of

current Pandemic [Covid-19] be conducted through

digital mode;

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 Patna High Court CWJC No.2693 of 2022 dt.21-02-2022

to communicate the order to the appropriate authority

through electronic mode.

(Sanjay Karol, CJ)

(S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 24.02.2022 Transmission Date