Patna High Court
Jyoti Forge And Fabrication ... vs Commissioner Of State Tax on 28 February, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.2972 of 2022
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Jyoti Forge and Fabrication Private Limited having its Office at H/O Manoj
Ray, Road No.11, Rajiv Nagar, Patna through its Authorized Signatory Rohit
Raj (Male aged about 23 Years) Son of Shri Arun Prasad Rameshwar Shanti
Bhawan, Babu Tola Lane, PMCH, Govind Mitra Road, P.S. Arya Kuamr
Road, P.S. Arya Kumar Road, District-Patna.
... ... Petitioner/s
Versus
1. Commissioner of State Tax having its Office at Vikas Bhawan Bailey Road,
Patna.
2. Addl. Commissioner of State Tax (Appeal), Patna West Division, Patna.
3. Asst. Commissioner of State Tax, Patna Central, Patna West Bihar.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. D.V.Pathy, Advocate
For the Respondent/s : Mr. Vikash Kumar, SC-11
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 28-02-2022
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
Patna High Court CWJC No.2972 of 2022 dt.28-02-2022
We notice that the impugned order dated 13.08.2021
passed by the respondent no. 2, the Additional Commissioner
of State Tax (Appeal), Patna West Division, Patna (Annexure-
3), cryptic in nature, needs to be set aside only on the ground
that it does not even contain the reasons necessarily required
for making the order self-explainable and/or comprehensible.
The Appellate Authority summarily dismissed the appeal
without assigning any cogent reason, thus, seriously
prejudicing the petitioner's cause and case.
It is stated before this Court that the petitioner has
already deposited 10 per cent of the amount making the
appeal mature to be heard on merits.
On the other hand, Shri Vikash Kumar, learned
Standing Counsel No. 11, states that he has no objection with
the matter being remanded to the appellate authority for
Patna High Court CWJC No.2972 of 2022 dt.28-02-2022
consideration of the petitioner's case on its own merit in
accordance with law, provided the petitioner files a certified
copy of the impugned order.
In view of the same, the petition stands disposed of
in the following mutually agreeable terms:-
(a) Impugned order dated 13.08.2021 passed by the
Respondent No. 2, namely the Additional Commissioner of
State Tax (Appeal), Patna West Division, Patna in Appeal
Case No. AD1003210023932 (Annexure-3) stands set aside;
(b) Petitioner shall appear before the appropriate
authority on 21st of March, 2022 at 10:30 A.M., if possible
through digital mode;
(c) Opportunity shall be granted to the parties to
place on record all essential documents and materials, if so
required and desired;
(d) Petitioner through learned counsel undertakes to
fully cooperate in such proceedings and not take unnecessary
adjournment;
(e) 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, in
compliance of the principles of natural justice;
Patna High Court CWJC No.2972 of 2022 dt.28-02-2022
(f) A copy of the reasoned and speaking order,
passed after giving adequate opportunity to place on record all
relevant documents and materials on record, be supplied to
the parties;
(g) Equally, liberty reserved to the parties to take
recourse to such other remedies as are otherwise available in
accordance with law;
(h) We are hopeful that as and when petitioner takes
recourse to such remedies, as are otherwise available in law,
before the appropriate forum, the same shall be dealt with, in
accordance with law and with reasonable dispatch.
(i) We have not expressed any opinion on merits and
all issues are left open;
(i) If possible, proceedings during the time of
current Pandemic [Covid-19] would be conducted through
digital mode;
(j) Liberty reserved to the petitioner to challenge the
order, if required and desired.
The instant petition sands disposed of in the
aforesaid terms.
Interlocutory Application(s), if any, also stands
disposed of.
Patna High Court CWJC No.2972 of 2022 dt.28-02-2022
Learned counsel for the respondents undertakes 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 03.03.2022
Transmission Date
