Patna High Court
Samsung India Electronics ... vs The State Of Bihar on 1 February, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.17069 of 2021
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Samsung India Electronics Private Limited having its local office at 401-501,
Vasundhara Metro Mall, East Boring Canal Road, P.S. Budha Colony Patna-
800001 through its authorized signatory namely Sanjay Verma, male aged
about 45 years, son of Mahesh Prasad Verma, resident of Flat No. 203,
Swarnrekha-1, Trivenipuram, Dumardagga, Booty, Ranchi-835217
(Jharkhand).
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary cum Commissioner,
Department of Commercial Taxes, Government of Bihar, Patna.
2. The Principal Secretary cum Commissioner, Department of State Taxes,
Government of Bihar, Patna.
3. The Joint Commissioner of State Taxes, Patliputra Circle, Patna.
4. The Assistant Commissioner of State Taxes, Patliputra Circle, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate
For the Respondent/s : Mr. Vivek Prasad, GP-7
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
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(The proceedings of the Court are being conducted by
Hon'ble the Chief Justice/ Hon'ble Judges through
Video Conferencing from their residential
Patna High Court CWJC No.17069 of 2021 dt.01-02-2022
offices/residences. Also, the Advocates and the Staffs
joined the proceedings through Video Conferencing
from their residences/offices.)
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Date : 01-02-2022
The petitioner has prayed for the following relief/s :-
Patna High Court CWJC No.17069 of 2021 dt.01-02-2022
Patna High Court CWJC No.17069 of 2021 dt.01-02-2022
Patna High Court CWJC No.17069 of 2021 dt.01-02-2022
After the matter was heard for some time, finding the
Bench not to be agreeable with the submissions made across the
bar, learned counsel for the petitioner, under instructions, fairly
states that the petitioner be allowed to prefer an appeal within a
period of four weeks from today, and accounting for the fact that
out of a sum of Rs.127 Crores, the Revenue has already
recovered Rs.124 Crore, the appeal be heard on merit and till
adjudication thereof, no coercive action shall be taken against
the petitioner.
Mr. Vivek Prasad, learned GP-7 states that he does
not dispute such position and assures that if the petitioner will
prefer an appeal within a period of four weeks from today, as
also fully cooperate during the course of proceedings and not
take unnecessary adjournment till the adjudication, no coercive
steps shall be taken against the petitioner.
Statement accepted and taken on record.
As such, petition stands disposed of in the following
terms:-
(a) Petitioner is permitted to prefer an appeal within
a period of two months from today, if possible, through digital
mode;
(b) In the event of appeal being preferred within a
Patna High Court CWJC No.17069 of 2021 dt.01-02-2022
period of two months from today, the issue of limitation shall
not come in the way of adjudication of the appeal on merits;
(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 and not take unnecessary adjournment;
(e) The Appellate Authority shall decide the appeal
on merits, in compliance of the principles of natural justice;
(f) The Appellate Authority shall pass a reasoned and
speaking order, copy whereof 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;
(j) If necessary, proceedings during the time of
current Pandemic [Covid-19] would be conducted through
Patna High Court CWJC No.17069 of 2021 dt.01-02-2022
digital mode;
(k) 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.
(Sanjay Karol, CJ)
( S. Kumar, J)
Ashwini/Sujit
AFR/NAFR
CAV DATE
Uploading Date 02.02.2022
Transmission Date
