M/S Gaya Marketing vs The State Of Bihar
2022 Latest Caselaw 3302 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.23179 of 2019
     ======================================================

M/s Gaya Marketing proprietorship concern having it's place of business at Ramna Road, P.S.- Kotwali Gaya through it's proprietor Sethi Pharma Pvt. Ltd. a registered company having it's registered office at Tekari Road, P.S.- Kotwali, Gaya- 823001 represented by Shri Prakash Chand Jain male aged about 75 years son of Ladu Lal Jain resident of 78 Gopi Bhawan, Makhan Toli, Bazaza Road, P.s.- Kotwali, Gaya- 823001.

... ... Petitioner/s Versus

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

2. The Joint Commissioner of State Taxes, Gaya Circle, Gaya.

3. The Assistant Commissioner of State Taxes, Gaya Circle, Gaya.

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

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr.Vikash Kumar (S.C.11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 28-06-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.23179 of 2019 dt.28-06-2022

Patna High Court CWJC No.23179 of 2019 dt.28-06-2022

The impugned order, in toto is re-propduced hereunder:- Patna High Court CWJC No.23179 of 2019 dt.28-06-2022

Petitioner assails the impugned order on the ground of

violation of principles of natural justice.

We find the order to be not assigning any reasons

whatsoever. Also, we notice that prior to passing of the

impugned order, no opportunity of hearing was ever afforded to

the writ-petitioner. As such, there was gross violation of

principles of natural justice in passing of the impugned order,

which is hereby quashed with the following directions:-

(a) Petitioner shall appear before the appropriate

authority on 18.07.2022, whereafter the proceedings shall

commence afresh, affording opportunity of proper hearing to the

petitioner, also enable to place on record additional material, if

so required/desired and only thereafter the officer shall pass a

fresh order assigning reason, in accordance with law.

(b) Needless to add that the officer shall assign

sufficient reasons while passing the order.

(c) Copy of the order passed by the officer shall be

provided to the petitioner.

(d) If aggrieved, petitioner may assail the said order in

accordance with law.

(e) Petitioner shall fully cooperate and not take any Patna High Court CWJC No.23179 of 2019 dt.28-06-2022

adjournment.

(f) The matter be decided within three months.

(g) All issues are left open.

The petition stands disposed of in the aforesaid terms.

Interlocutory application, if any, shall also stand

disposed of.

(Sanjay Karol, CJ)

( S. Kumar, J) veena/rajiv-

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