Sky Vision Media Private Limited vs The State Of Bihar
2022 Latest Caselaw 47 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.21364 of 2021
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Sky Vision Media Private Limited An incorporated company having its registered office at house of Gaurav Jaiswal, 1st Floor, Jaiswal House, Exhibition Road, behind Vikram hotel, Patna- 800001 through one of its directors namely Shashank Shekhar Jha male aged about 44 years son of Gopi Kant Jha resident of C/o- Satya Narayan Singh, West Lohanipur, Upadhyay Lane, Phulwari, Patna- 800003.

... ... Petitioner/s

Versus

1. The State of Bihar Through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

3. The Assistant Commissioner of State Taxes North Circle, Patna.

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

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr.Pawan Kumar Singh, 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 : 04-01-2022

Petitioner has prayed for the following relief(s):

"(a) For issuance of a writ in the nature of certiorari for quashing of the ex-parte order dated 08.02.2021 and summary of order in form GST DRC 07 dated 08.02.2021 under rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the "Bihar rules 2017 for short) passed and issued by the respondent number 3 under Patna High Court CWJC No.21364 of 2021 dt.04-01-2022

section 73 (1) of the Bihar Goods And Services Tax Act, 2017 hereinafter referred to as the "Bihar act 2017" for short);

(b) For holding and a declaration that the impugned order dated 08.02.2021 passed by the respondent No. 3 is highly cryptic, misconceived, nonspeaking and violative of principles of natural Justice.

(c) For issuance of a writ or order or direction restraining the respondent No.3 from making any coercive recovery of the amount in demand (tax and penalty) as contained in the order dated 08.02.2021 during pendency of the present writ application:

d) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case."

It is brought to our notice that vide impugned order

dated 08.02.2021 passed by the Respondent No. 3 namely the

Assistant Commissioner of State Taxes, North Circle, Patna in

GSTIN 10AARCS6890G1Z0, under Section 73(I) of BGST Act,

2017 and summary of order in Form GST DRC-07 dated

08.02.2021, for the tax period 2019-20, a demand of

Rs.34,32,721.00 has been raised.

Learned counsel for the Revenue, states that he has no

objection if the matter is remanded to the Assessing Authority

for deciding the case afresh. Also, the case shall be decided on

merits. Also, during pendency of the case, no coercive steps

shall be taken against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the parties Patna High Court CWJC No.21364 of 2021 dt.04-01-2022

as also perused the record made available, we are of the

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we

form an opinion that the order is bad in law. This we say so,

for two reasons- (a) violation of principles of natural justice,

i.e. Fair opportunity of hearing. No sufficient time was

afforded to the petitioner to represent his case; (b) order passed

ex parte in nature, does not assign any sufficient reasons even

decipherable from the record, as to how the officer could

determine the amount due and payable by the assessee. The

order, ex parte in nature, passed in violation of the principles

of natural justice, entails civil consequences. As such, on this

short ground alone, we dispose of the present writ petition in

the following mutually agreeable terms:

(a) We quash and set aside the impugned order dated

08.02.2021 passed by the Respondent No. 3 namely the

Assistant Commissioner of State Taxes, North Circle, Patna in

GSTIN 10AARCS6890G1Z0, under Section 73(I) of BGST

Act, 2017 and summary of order in Form GST DRC-07 dated

08.02.2021;

(b) The petitioner undertakes to deposit ten per cent

of the amount of the demand raised before the Assessing Patna High Court CWJC No.21364 of 2021 dt.04-01-2022

Officer. This shall be done within four weeks.

(c) This deposit shall be without prejudice to the

respective rights and contention of the parties and subject to

the order passed by the Assessing Officer. 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;

(d) We also direct for de-freezing/de-attaching of the

bank account(s) of the writ-petitioner, if attached in reference

to the proceedings, subject matter of present petition. This

shall be done immediately.

(e) Petitioner undertakes to appear before the

Assessing Authority on 28.01.2022 at 10:30 A.M., if possible

through digital mode;

(f) The Assessing Authority shall decide the case 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 case, no coercive steps

shall be taken against the petitioner.

(i) The Assessing Authority shall pass a fresh order Patna High Court CWJC No.21364 of 2021 dt.04-01-2022

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 Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(l) The Assessing Authority shall pass a speaking

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;

Patna High Court CWJC No.21364 of 2021 dt.04-01-2022

(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 to

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

( S. Kumar, J)

K.C.Jha/-

AFR/NAFR
CAV DATE
Uploading Date          08.01.2022
Transmission Date