Raj Kumari Devi vs The State Of Bihar
2023 Latest Caselaw 260 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                     Civil Writ Jurisdiction Case No.501 of 2023
     ======================================================

Raj Kumari Devi Wife of Binod Kumar, Resident of Mohala- New Shital Tola Ara, Police Station- Nawada, District- Bhojpur, Ara.

... ... Petitioner/s Versus

1. The State of Bihar through the Secretary-cum-Commissioner of State Tax, Bihar Having its Office at Vikas Bhawan, Bailey Road, Patna.

2. The Joint Commissioner of State Tax, Shahabad Circle, Ara.

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

For the Petitioner/s : Mr.Parijat Saurav, Advocate For the Respondent/s : Mr.Vikash Kumar ( SC- 11 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

(The proceedings of the Court are being conducted through Video Conferencing and the Advocates joined the proceedings through Video Conferencing from their residence.)

Date : 20-01-2023

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.501 of 2023 dt.20-01-2023

Patna High Court CWJC No.501 of 2023 dt.20-01-2023

It is brought to our notice that vide impugned orders

dated 10.10.2021, 02.12.2021 and 18.11.2021 passed by the

Respondent No. 2, namely the Joint Commissioner of State Tax,

Shahabad Circle, Ara, the input tax credit claim of the petitioner has

been rejected and tax amounting to Rs. 11,62,560.00, including

penalty/interest, has been imposed, without providing any further

notice to the petitioner.

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. Patna High Court CWJC No.501 of 2023 dt.20-01-2023

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 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 orders dated

10.10.2021, 02.12.2021 and 18.11.2021 passed by the

Respondent No. 2, namely the Joint Commissioner of State

Tax, Shahabad Circle, Ara;

(b) The petitioner undertakes to deposit twenty per

cent of the amount of the demand raised before the

Assessing Officer. This shall be done within four weeks.

Patna High Court CWJC No.501 of 2023 dt.20-01-2023

(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 06.02.2023 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

only after affording adequate opportunity to all concerned, Patna High Court CWJC No.501 of 2023 dt.20-01-2023

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;

(q) If possible, proceedings be conducted through Patna High Court CWJC No.501 of 2023 dt.20-01-2023

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)

( Partha Sarthy, J)

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