Patna High Court
M/S Krishangi Construction Pvt. Ltd vs The State Of Bihar on 11 January, 2024
Bench: Chief Justice, Rajiv Roy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.19564 of 2021
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M/s Krishangi Construction Pvt. Ltd. having its principal place of business at
402, North Mangalam Vihar Colony, near Saguna More, P.O. and P.S.-
Danapur, Patna- 801503 through its Managing Director Dhiraj Kumar, male,
aged about 47 years, Son of Mohan Murari Singh, Resident of 402,
Bindhyakunj Apartment, North Mangalam Vihar Colony, Wali Dinapur cum
Khagaul, Patna- 801503.
... ... Petitioner/s
Versus
1. The State of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The State of Bihar through the Commissioner-cum-Principal Secretary,
Rural Work Department, Government of Bihar, Patna.
3. The Secretary, Department of Revenue, Ministry of Finance, Government of
India, New Delhi.
4. The Commissioner-cum-Principal Secretary, Commercial Tax Department,
Government of Bihar, Patna.
5. The Commissioner, CGST and Central Excise, Patna-1 Commissionerate,
Patna.
6. The Joint Commissioner, Central GST and Central Excise (H), Patna-1
having its office at 3rd Floor, C.R. Building, Birchand Patel Path, Patna-
800001.
7. The Principal Commissioner, CGST and CX, Patna-1 having its office at 3rd
Floor, C.R. Building, Birchand Patel Path, Patna- 800001.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mrs. Archana Sinha, Advocate
For the Respondent/s : Dr. K.N. Singh, ASG
Mr. Anshuman Singh, Sr. SC, CGST & CX
Mr. Shivaditya Dhari Sinha, JC to ASG
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 11-01-2024
The petitioner is before us challenging Annexure-4
demand-cum- show-cause notice issued under the Finance Act,
1994 dated 24.10.2021. Normally, we would have not
Patna High Court CWJC No.19564 of 2021 dt.11-01-2024
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entertained the challenge against the show-cause notice and
directed the petitioner to approach the authority and give proper
show-cause. However, in the present case, the specific
contention of the petitioner is that the pre-consultation as
mandated by the CBDT circulars was not carried out in the
proper manner. Annexure-1 is referred to which is a pre-
consultation show-cause notice dated 17.10.2021. Specifically,
Paragraph 3 is pointed out, which is extracted herein below:
In view of the above, the Joint
Commissioner, Central GST & Central Excise
Commissionerate, Patna-1 having his office at C.R.
Building(Annexe), B.C. Patel Path, Patna-800001
has been pleased to give you the opportunity for pre-
notice consultation on 18.10.2021 at 11:15:00 AM in
his chamber. If you wish to be consulted on Virtual
Mode the same may be informed to the undersigned
for sharing link of WEBEX platform.
2. The petitioner also has a contention which has
been specifically stated on affidavit that in response to the
aforesaid letter on 17.10.2021, the petitioner approached the
office of the 6th respondent, but he was not present there. An
Inspector was present who refused to accept the reply to be
given. There is no specific denial of the aforesaid averments
made on affidavit, in the counter affidavit.
Patna High Court CWJC No.19564 of 2021 dt.11-01-2024
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3. Further, it is to be noticed that the pre-consultation
notice issued on 17.10.2021 gave only one day's notice i.e., on
18.10.2021
. It is also pertinent that the pre-consultation notice
also speaks of the petitioner being permitted to seek for
consultation on virtual mode for which also there would
obviously be no time, when the date fixed was on the very next
day.
4. The learned ASG, who appears on behalf of the
respondents submits that this is a fit case where pre-consultation
was not required, especially since the total evaded amount is
above Rs. 50,00,000/- and the allegation is with respect to
concealment/ evasion.
5. We are not ready to countenance the argument so
raised by the learned ASG, especially when a pre-consultation
show-cause notice was issued by the authorities.
6. We hence, set aside the show-cause notice, not on
merits, but only on no proper opportunity having been given to
the petitioner for reply and consultation. In such circumstances,
the show-cause notice at Annexure-4 will stand set aside. The
petitioner is directed to file a detailed reply to the pre-
consultation notice within a period of three weeks from today.
The petitioner will also appear before the authority on
Patna High Court CWJC No.19564 of 2021 dt.11-01-2024
06.02.2024 on which date or any other date fixed, the petitioner
shall also be heard either on virtual mode or on the physical
mode as requested by the petitioner. We make it clear that we
have not made any observation on the merits of the matter.
7. The writ petition stands allowed.
(K. Vinod Chandran, CJ)
( Rajiv Roy, J)
Anushka/-
AFR/NAFR
CAV DATE
Uploading Date 13.01.2024
Transmission Date
