Patna High Court
M/S Marda Collection Private ... vs The State Of Bihar on 17 May, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.6303 of 2022
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M/s Marda Collection Private limited having its Registered office situated at
410, Ashiana Tower, Exhibition Road, Patna, Bihar - 800001 through its
authorized representative Madhusudan Binani aged about 60 years, Male, Son
of Rameshwar Das Binani.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary-cum-Commissioner,
Department of State Taxes, Government of Bihar, Patna.
2. The Additional Commissioner of State Taxes, Patna West Division, Patna.
3. The Joint Commissioner of State Taxes, Gandhi Maidan Circle, Patna.
4. The Deputy Commissioner of State Taxes, Gandhi Maidan Circle, Patna.
5. The Assistant Commissioner of State Taxes, Gandhi Maidan Circle, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Anjani Kumar Jha, Advocate
For the Respondent/s : Mr. Vikash Kumar (SC-11)
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 17-05-2022
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
Patna High Court CWJC No.6303 of 2022 dt.17-05-2022
Petitioner has prayed for quashing of the impugned
order dated 06.10.2021 passed by the Additional
Commissioner of State Taxes (Appeal), Patna West
Division, Patna in Appeal Case No. GST/GM-11/20-21
(Annexure-4); order dated 09.10.2021 passed in Order No.
Patna High Court CWJC No.6303 of 2022 dt.17-05-2022
ZD1010210073400 (Annexure-5); order dated 09.02.2021
passed by the Joint Commissioner of State Tax, Gandhi
Maidan, Patna West, Bihar in Reference No.
ZD100221007081L (Annexure-1); as also the order dated
24.03.2021 passed by the Joint Commissioner, State Tax,
Gandhi Maidan Circle, Patna.
The orders appears to be ex parte in nature.
Learned counsel for the Revenue, states that he has
no objection if the matter is remanded to the Appellate
Authority for deciding the appeal afresh. Also, while
considering and deciding the appeal, the ground of delay
shall not be taken into account and the appeal shall be
decided on merits. Also, during pendency of the appeal, no
coercive steps shall be taken against the petitioner.
Statement accepted and taken on record.
Having heard learned counsel for the parties as
also perused the record made available, we dispose of the
present petition in the following mutually agreeable
terms:-
(a) We quash and set aside the impugned order
dated 06.10.2021 passed by the Additional Commissioner
Patna High Court CWJC No.6303 of 2022 dt.17-05-2022
of State Taxes (Appeal), Patna West Division, Patna in
Appeal Case No. GST/GM-11/20-21 (Annexure-4) and the
order dated 09.10.2021 passed in Order No.
ZD1010210073400 (Annexure-5);
(b) The appeal is restored to its original file and
number;
(c) We accept the statement of the petitioner that
ten per cent of the total amount, being condition
prerequisite for hearing of the appeal, already stands
deposited. If that were so, the appeal shall be decided on
merits. However, if the amount is not deposited for
whatever reason(s), same shall be done before the next
date;
(d) This deposit shall be without prejudice to
the respective rights and contention of the parties and
subject to the order passed by the Appellate Authority.
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;
(e) We also direct for de-freezing/de-attaching of
the bank account(s) of the writ-petitioner, if attached in
Patna High Court CWJC No.6303 of 2022 dt.17-05-2022
reference to the proceedings, subject matter of present
petition. This shall be done immediately.
(f) Petitioner undertakes to appear before the
Appellate Authority i.e. Additional Commissioner, State
Taxes (Appeal), Patna West Division, Patna on 6 th of June,
2022 at 10:30 A.M., if possible through digital mode;
(g) The Appellate Authority shall condone the
delay in filing the appeal and decide the appeal 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 appeal, no coercive
steps shall be taken against the petitioner.
(j) The Appellate 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;
Patna High Court CWJC No.6303 of 2022 dt.17-05-2022
(l) The Appellate Authority shall decide the appeal
on merits expeditiously, preferably within a period of two
months from the date of appearance of the petitioner;
(m) The Appellate 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, if 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 a 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 stands disposed of in the
aforesaid terms.
Patna High Court CWJC No.6303 of 2022 dt.17-05-2022
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)
Amrendra/PKP
AFR/NAFR
CAV DATE
Uploading Date 18.05.2022
Transmission Date
