M/S Pravin Kumar Singh vs The State Of Bihar
2022 Latest Caselaw 2889 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.6402 of 2022
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M/s Pravin Kumar Singh Engaged in Execution of Works Contract by Pravin Kumar Singh having its Place of Business at Mithanpura, Nand Vihar Colony, Muzaffarpur, Bihar 842002, Male, aged about 47 Years Son of ramchander Singh Resident of Village-Rela Narayan, Post-Ibrahimpur Berua, raila Narayan, Muzaffarpur, Bihar 843118.

... ... Petitioner/s Versus

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

2. The Assistant Commissioner of State Taxes, Muzaffarpur East Circle.

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

For the Petitioner/s : Mrs. Manju Jha, 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)

Date : 17-05-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.6402 of 2022 dt.17-05-2022

Petitioner has prayed for quashing of the order in

Form GST DRC-13 dated 25.02.2022 issued by Assistant

Commissioner, State Tax, East Circle, Muzaffarpur

(Respondent No.2) (Annexure-6) as also summary of the

order in Form GST DRC-07 dated 04.03.2020 in

Reference No. ZA100320004038L (Annexure-1 series).

The order appears to be ex parte in nature.

Learned counsel for the Revenue, states that he has Patna High Court CWJC No.6402 of 2022 dt.17-05-2022

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

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 reasons sufficient 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. 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.

Patna High Court CWJC No.6402 of 2022 dt.17-05-2022

As such, we dispose of the present writ petition in the

following mutually agreeable terms:

(a) We quash and set aside the order in Form GST

DRC-13 dated 25.02.2022 issued by Assistant

Commissioner, State Tax, East Circle, Muzaffarpur

(Respondent No.2) (Annexure-6) as also summary of the

order in Form GST DRC-07 dated 04.03.2020 in

Reference No. ZA100320004038L (Annexure-1 series);

(c) The petitioner undertakes to deposit ten per cent

of the amount of the demand raised before the Assessing

Officer. This shall be done within four weeks;

(d) 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;

(e) 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; Patna High Court CWJC No.6402 of 2022 dt.17-05-2022

(f) Petitioner undertakes to appear before the

Assessing Authority on 6th of June, 2022 at 10:30 A.M., if

possible through digital mode;

(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 case, 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;

(m) The Assessing Authority shall pass a speaking Patna High Court CWJC No.6402 of 2022 dt.17-05-2022

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.

Interlocutory Application(s), if any, stands

disposed of.

Learned counsel for the respondents undertakes Patna High Court CWJC No.6402 of 2022 dt.17-05-2022

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