Patna High Court
M/S Ani Technologies Private Limited vs The State Of Bihar on 13 February, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri, Sunil Dutta Mishra
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.77 of 2025
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M/s ANI Technologies Private Limited, a private limited company registered
under the provisions of Companies Act, 1956 having its office at 222/223 B,
Cowork Land LLP, Patliputra Kurji Road, Patliputra Colony, Patna, Bihar -
800013, through its Authorised Signatory Namely Kilari Jhon, male, aged
about 25 years, C/o Kilari Guru, 1-1, Potnuru, Visakhapatnam, Andhra
Pradesh, Pin 351219.
... ... Petitioner.
Versus
1. The State of Bihar through the Commissioner cum Secretary, Commercial
Taxes Department, Government of Bihar, Patna.
2. The Deputy Commissioner of State Tax, Patna City West: Patna, East: Bihar,
Patna, Bihar.
... ... Respondents.
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Appearance :
For the Petitioner : Mr. Sandeep Sachdeva, Advocate.
Mr. Mukund Kumar, Advocate.
For the State : Mr. Vivek Prasad, GP-7.
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CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 13-02-2025
In the instant writ petition, petitioner has prayed for
the following relief(s):
"a) For issuance of a writ in the nature of
certiorari for quashing of the impugned
order dated 25.07.2024 (Annexure-P/5)
passed by Respondent No.2 for the period
2019-20 under Section 73 of the Bihar
Goods and Service Tax Act, 2017 ("BGST
Act") as same being illegal and violative of
principles of natural justice as well as
Patna High Court CWJC No.77 of 2025 dt.13-02-2025
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contrary to the provisions of Section 75(4)
and (5) of the BGST Act.
b) For issuance of a writ in the nature of
certiorari for quashing of the impugned
show cause notice dated 22.05.2024
(Annexure-P/2) passed by Respondent
No.2 as same being illegal and contrary to
the provisions of law.
c) For further issuance of a writ or order or
direction to stay the effect and operation of
the impugned order and/or may restrain the
respondents from taking any further
coercive action against the Petitioner for
recovery of the amount of tax and penalty
in demand during the pendency of the
present writ petition.
d) For grant of any other relief or reliefs to
which the Petitioner is found entitled in the
facts and circumstances of this case."
2. Petitioner has a statutory remedy of appeal before
the Appellate Authority and he has not exhausted on the score
that there is a violation of principles of natural justice in the
light of the material information placed on record.
3. Show cause notice was issued on 22.05.2024.
Petitioner had sought for adjournment on 10.06.2024.
Thereafter he had filed his reply to the show cause notice on
Patna High Court CWJC No.77 of 2025 dt.13-02-2025
3/5
19.06.2024
. In his reply dated 19.06.2024, he had sought for
personal hearing. On the other hand, on 11.07.2024, notice was
issued while indicating Due Date to Reply as 18.07.2024. In yet
another column of Personal Hearing, it is stated as Yes.
4. The overall contention of the petitioner is that he
has not been provided personal hearing in the light of his
request in the reply dated 19.06.2024. Therefore, the impugned
action of the respondents is liable to be set aside and remanded
and opportunity of personal hearing is warranted.
5. Per contra, learned counsel for the respondents
resisted the aforementioned contention and submitted that
personal hearing was afforded on 18.07.2024 and the same has
not been availed by the petitioner. Therefore, petitioner has a
remedy of filing appeal before the Appellate Authority against
the impugned action of the respondents.
6. Heard the learned counsel for the respective parties.
7. Short question for consideration in the present lis is
whether petitioner has been provided personal hearing in the
light of his request on 19.06.2024 or not?
8. Perusal of Annexure-P/6, there are number of
columns. Insofar as Issue Date is concerned, it is dated
11.07.2024, Due Date to Reply is 18.07.2024, Personal Hearing,
Patna High Court CWJC No.77 of 2025 dt.13-02-2025
it is stated as Yes.
9. Personal hearing could be provided only after
completion of the pleadings. Pursuant to the show cause notice
dated 22.05.2024, petitioner had submitted his reply on
19.06.2024 in which he has specifically requested for personal
hearing. The personal hearing date is not indicated in
Annexure-P/6. On the other hand, what has been indicated is
Due Date to Reply. There may be certain lack of communication
or error in Annexure-P/6 insofar as Personal Hearing column is
concerned to the extent of not indicating the date of Personal
Hearing. Resultantly, petitioner has not been provided personal
hearing and it is in violation of Article-14 of the Constitution.
10. Accordingly, the petitioner has made out a case so
as to interfere with the impugned order dated 25.07.2024
(Annexure-P/5) passed by Respondent No.2 and it is set aside.
Matter is remanded to the concerned authority to fix a date of
personal hearing to the petitioner within a period of two weeks
from the date of receipt of this order. Thereafter, the concerned
authority is hereby directed to pass a detailed speaking order
after due consideration of reply to the show cause notice read
with the contentions to be urged by the petitioner in the personal
hearing and communicate the same at the earliest.
Patna High Court CWJC No.77 of 2025 dt.13-02-2025
11. With the above observations, instant writ petition
stands allowed.
(P. B. Bajanthri, J)
( Sunil Dutta Mishra, J)
P.S./-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 18.02.2025.
Transmission Date NA
