Sujeet Kumar vs State Of Bihar
2022 Latest Caselaw 438 Patna

Citation : 2022 Latest Caselaw 438 Patna
Judgement Date : 17 January, 2022

Patna High Court

Sujeet Kumar vs State Of Bihar on 17 January, 2022

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                     Civil Writ Jurisdiction Case No.4 of 2022
     ======================================================

Sujeet Kumar son of Ram Kripal Thakur resident of Gopalpur, P.O. Bedaul Asli, Muzaffarpur, Bihar- 843117.

... ... 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), Purnea Division, Bihar.

3. Joint Commissioner of State Tax, Kishanganj, Purnea, Bihar.

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

For the Petitioner/s : Mr. D.V.Pathy, 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) ======================================================= (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) =======================================================

Date : 17-01-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.4 of 2022 dt.17-01-2022

In relation to the assessment proceedings pertaining to

the year 2018-2019, petitioner could not file the return, which

prompted the Assessing Officer namely Respondent No. 3

Joint Commissioner of State Tax, Kishanganj, Purnea, Bihar

to cancel the Registration vide impugned order dated 8.8.2019

in Reference No. ZA100819012545P (Annexure-3). The

Appellate Authority i.e. Additional Commissioner of State Tax

(Appeal), Purnea Division, Bihar has dismissed the

petitioner's appeal no. (ARN) AD100721000557O vide order

dated 15.07.2021 (Annexure-5), solely on the ground of delay.

Having heard learned counsel for the parties at length, Patna High Court CWJC No.4 of 2022 dt.17-01-2022

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 dated 8.8.2019 passed by

Respondent No. 3 namely Joint Commissioner of State Tax,

Kishanganj, Purnea, Bihar in Reference No.

ZA100819012545P (Annexure-3) and the order dated

15.07.2021 passed by the Appellate Authority i.e. Additional

Commissioner of State Tax (Appeal), Purnea Division, Bihar

in Appeal No. (ARN) AD100721000557O (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 is 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 Patna High Court CWJC No.4 of 2022 dt.17-01-2022

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 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

dated 8.8.2019 passed by Respondent No. 3 namely Joint

Commissioner of State Tax, Kishanganj, Purnea, Bihar in

Reference No. ZA100819012545P (Annexure-3) and the

order dated 15.07.2021 passed by the Appellate Authority

i.e. Additional Commissioner of State Tax (Appeal),

Purnea Division, Bihar in Appeal No. (ARN)

AD100721000557O (Annexure-5);

(b) Petitioner shall appear before the Assessing Patna High Court CWJC No.4 of 2022 dt.17-01-2022

Officer on 7th of February, 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 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 Patna High Court CWJC No.4 of 2022 dt.17-01-2022

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;