Loreal India Pvt. Ltd vs The State Of Bihar
2022 Latest Caselaw 583 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.12373 of 2021
     ======================================================

Loreal India Pvt. Ltd. Having its Registered Office at At-A-Wing, 8th Floor, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai-400013 through its Tax Head, Mr. Anand Nagda male aged About 42 Years S/o Narendra Nagda resident of B3504, Atmosphere by Wadhwa, Mulund-Goregaon Link Road, Mulund (W), Mumbai-400080

... ... Petitioner/s

Versus

1. The State of Bihar through the Secretary, Ministry of Finance, Bihar Patna Having its Office at Vikas Bhawan, Patna.

2. The Assistant Commissioner of Commercial Taxes Patna, Patna.

3. The Asst. Commissioner (PVT.), 5th Floor, Central Revenue Building, Birchand Patel Marg, Patna.

... ... Respondent/s

====================================================== Appearance :

For the Petitioner/s : Mr. Prakash Shah, Advocate Mr.Gautam Kumar Kejriwal, Advocate Mr. Rajan Mishra, Advocate

For the Respondent/s : Mr.Vikash Kumar, SC-11

====================================================== 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 : 24-01-2022

The petitioner has prayed for the following relief/s :- Patna High Court CWJC No.12373 of 2021 dt.24-01-2022

It is brought to our notice that vide impugned order

dated 01.03.2021 passed by the Additional Commissioner of State

Taxes(Appeal), Central Division, Patna in ST/SL-160/2018-19, the

appeal of the petitioner against the order dated 31.01.2019 passed

by the Deputy Commissioner of State Taxes, Patna in CST/TIN- Patna High Court CWJC No.12373 of 2021 dt.24-01-2022

10010314156 has been rejected.

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, on merits. Also, during pendency of such

assessment, no coercive steps shall be taken against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the parties

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 does not assign

any reasons sufficient, even decipherable from the record, as to

how the officer could determine the amount due and payable by

the assessee. The order 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

01.03.2021 passed by the Additional Commissioner of State Patna High Court CWJC No.12373 of 2021 dt.24-01-2022

Taxes(Appeal), Central Division, Patna in ST/SL-160/2018-19.

(b) We accept the statement of the petitioner that 20

per cent of the total amount, being condition prerequisite for

hearing of the appeal, already stands deposited. If that were so,

well and good. However, if the amount is not deposited for

whatever reason(s), same shall be done before the next date;

(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 had already deposited

up to the extent of 20%, cumulatively required to be

deposited in all the cases under assessment, the same shall

be set off against the amount to be deposited. Also, if the

deposit is found to be in excess of what would stand

adjudicated, 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 14.02.2022 at 10:30 A.M., if possible Patna High Court CWJC No.12373 of 2021 dt.24-01-2022

through digital mode;

(f) We also find the authorities not to have

adjudicated the matter on the attending facts and

circumstances. All issues of fact and law ought to have

been dealt with, even if the proceedings were to be ex parte

in nature;

(g) The Assessing Authority shall decide the case on

merits after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and

materials, if so required and desired;

(i) During pendency of the assessment, no coercive

steps shall be taken against the petitioner.

(j) The Assessing Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(k) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take

unnecessary adjournment;

(l) 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; Patna High Court CWJC No.12373 of 2021 dt.24-01-2022

(m) The Assessing Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to

the parties;

(n) Liberty reserved to the petitioner to challenge

the order before this Court, if so required and desired;

(o) Equally, liberty reserved to the parties to take

recourse to such other remedies as are otherwise available

in accordance with law;

(p) 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

reasonable dispatch;

(q) We have not expressed any opinion on merits

and all issues are left open;

(r) 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 Patna High Court CWJC No.12373 of 2021 dt.24-01-2022

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

( S. Kumar, J) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date 27.01.2022 Transmission Date