Patna High Court
Umesh Kumar vs State Of Bihar on 8 February, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1822 of 2022
======================================================
Umesh Kumar Son of Laxmi Narayan Singh Resident of Ratanamaniya,
Pirapur, Muzaffarpur, Bandra, District- Muzaffarpur- 843115, Bihar.
... ... Petitioner/s
Versus
1. State of Bihar through the Commissioner of State Tax, having its office at
Vikas Bhawan Bailey Road, Patna.
2. Addl. Commissioner of State Tax (Appeal), Muzaffarpur.
3. Joint Commissioner of State Tax, Muzaffarpur East, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.D.V.Pathy, Advocate
Mrs. Manju Jha, Advocate
For the Respondent/s : Mr.Vivek Prasad (GP-7)
======================================================
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.1822 of 2022 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 Joint Commissioner of State
Tax, Muzaffarpur East, Bihar to cancel the Registration vide
impugned order dated 24.08.2019 in Reference No.
ZA100819034248J (Annexure-3). The Appellate Authority i.e.
Additional Commissioner of State Tax (Appeal), Muzaffarpur
(Respondent No. 2) has dismissed the petitioner's appeal vide
order dated 17.08.2021 passed in Reference No.
ZD1008210086600 (Annexure-5), solely on the ground of delay.
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 24.08.2019 passed in
Reference No. ZA100819034248J (Annexure-3) by Respondent
No. 3 Joint Commissioner of State Tax, Muzaffarpur East, Bihar
and the order dated 17.08.2021 passed by Additional
Patna High Court CWJC No.1822 of 2022 dt.08-02-2022
Commissioner of State Tax (Appeal), Muzaffarpur (Respondent
No. 2) in Reference No. ZD1008210086600 (Annexure-5)
needs to be quashed and set aside. The Appellate Authority,
ought to have been indulgent, in condoning the delay, more so
on account of the prevalent current Pandemic Covid-19. The
Hon'ble Apex Court in several of its orders has extended the
period of limitation, in complying with the statutory
requirement in initiating the proceedings before the judicial
forum. Perhaps, this fact has escaped the attention of the
Appellate Authority. We are also 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.
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
Patna High Court CWJC No.1822 of 2022 dt.08-02-2022
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
24.08.2019 passed by Respondent No. 3, namely Joint
Commissioner of State Tax, Muzaffarpur East, Bihar in
Reference No. ZA100819034248J (Annexure-3) and the order
dated 17.08.2021 passed by Additional Commissioner of State
Tax (Appeal), Muzaffarpur (Respondent No. 2) in Reference
No. ZD1008210086600 (Annexure-5);
(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.
(f) The Assessing Authority shall pass a fresh order
Patna High Court CWJC No.1822 of 2022 dt.08-02-2022
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
all issues are left open;
Patna High Court CWJC No.1822 of 2022 dt.08-02-2022
(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
