Patna High Court
Shree Ram Sales Llp A Limited Liability ... vs The State Of Bihar on 24 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. 2768 of 2025
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Shree Ram Sales LLP a limited liability partnership having its Principal place
of business at Ward No. 38, Holding No. 308/250A, Circle No. 20A, R.K.
Prasad Path, Kadam Kuna, Patna - 800003 through one of its partners namely
Manoj Kumar Jaiswal, Son of Dinanath Prasad, Resident of Flat B/515, Durga
Marine Drive, Dujra Devi Asthan, Near Rajapur Pul, Dujra, Patna - 800001.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner, Department of State Taxes,
Government of Bihar, Patna.
2. The Assistant Commissioner of State Taxes, Patna Special Circle, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate
Mr. Alok Kumar Jha, Advocate
Mr. Mukund Kumar, Advocate
Mr. Akash Kumar, Advocate
Mr. Aditya Raman, Advocate
For the Respondent/s : Mr. Vivek Kumar, Government Pleader (7)
======================================================
CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 24-02-2025
In the instant writ petition, petitioner has prayed
for the following reliefs:-
"(a) For issuance of a writ or order or a
direction in the nature of certiorari for quashing of the
order dated 24.04.2024 and the summary of order issued
in form GST DRC - 07 dated 24.04.2024 passed and issued
by the respondent number 2 under section 73 of the
Central goods and services tax act 2017 (hereinafter
referred to as the central act 2017 for short) read with
Bihar goods and services tax act 2017 (hereinafter
referred to as the Bihar act 2017 for short);
(b) For further issuance of a writ or order
or a direction in the nature of certiorari for quashing of
the letter bearing process number 117/1728 dated
23.01.2025
issued by the respondent number 2;
Patna High Court CWJC No. 2768 of 2025 dt.24-02-2025
(c) For further issuance of a writ or order
or a direction restraining the respondents from taking any
coercive action against the petitioner in terms of section
79 of the central act 2017 and Bihar act 2017 for recovery
of the amount of tax, interest and penalty determined in
terms of the impugned order dated 24.04.2024 and the
summary of order issued in form GST DRC - 07 dated
24.04.2024;
(d) For further holding and a declaration
that the respondent number 2 could not have imposed the
liability of tax, interest and penalty in terms of the
impugned order only for reasons of one typographical
error/human error in the shape of insertion of a digit "9"
in the figure of taxable supplies mentioned in the return
filed for the month of December 2018 in form GSTR-3B in
spite of the annual returns of the petitioner of the financial
year 2018 2019 filed in form GST R 9 and the statement of
reconciliation filed in form GST R-9C being true and
correct and not rejected by the respondent number 2 in the
impugned order dated 24.04.2024;
(e) For further holding and a declaration
that the respondent number 2 has not considered any of the
documents already available on the GST portal like the
annual return filed in form GSTR-9 and the statement of
reconciliation in form GST R - 9C for the financial year
2018-2019 and the impugned order has been passed with a
preconception to impose liability of tax, interest and
penalty;
(f) For grant of any other relief or reliefs to
which the petitioner is found entitled in the facts and
circumstances of this case.
2. The petitioner has a remedy of filing an appeal
before the Appellate Authority and without exhausting such
remedy he has approached this Court.
3. Learned counsel for the petitioner submitted that
he would have approached the Appellate Authority if petitioner
is heard in the matter insofar as issuance of show-cause notice
and other consequential reminders in appropriate manner.
Patna High Court CWJC No. 2768 of 2025 dt.24-02-2025
Similarly, uploading in the portal is not sufficient. It is also
submitted that everyday he cannot peruse the portal whether
notice has been uploaded by the official respondents or not.
Therefore, the respondents cannot take shelter that they have
uploaded show-cause notice and reminders.
4. Having regard to the violation of principle of
natural justice, petitioner need not exhaust the statutory remedy
of appeal before the Appellate Authority.
5. Per contra, learned counsel for the respondents
resisted the aforementioned contention and submitted that
system in a show-cause notice and other formalities are
concerned, the concerned official respondent is required to
upload in the portal and it is the duty of the concerned person to
verify from the portal.
6. Heard the learned counsels for the respective
parties, the petitioner need not be relegated to the Appellate
Authority for the reasons that petitioner has not been provided
opportunity of hearing and it is in violation or principle of
natural justice for the reasons that there is a lack of
communication of issuance of show-cause notice dated
23.12.2023 followed by reminders dated 03.04.2024,
08.04.2024 and 19.04.2024. The aforementioned notices
Patna High Court CWJC No. 2768 of 2025 dt.24-02-2025
followed by reminders have been uploaded only in portal and it
has not been officially communicated to the petitioner.
Resultantly, petitioner has been denied the benefit of his say or
against the show-cause notice dated 23.12.2023 followed by
reminders.
7. On this short ground, the petitioner has made out
a case, accordingly, Annexure P-9, dated 24.04.2024 stands set
aside. The petitioner is now aware of the show-cause notice and
reminders. Therefore, he is hereby directed to furnish his
explanation/reply to the show-cause notice dated 23.12.2023
and submit his say within a period of three weeks from today.
Thereafter, the concerned authority is hereby directed to provide
oral hearing and proceed to pass appropriate order within a
period of two months from the date of receipt of the petitioner's
explanation/reply to the show-cause notice.
8. Accordingly, the present writ petition is allowed.
(P. B. Bajanthri, J)
( Sunil Dutta Mishra, J)
khushbu/-
AFR/NAFR NAFR
CAV DATE N/A
Uploading Date 06.03.2025
Transmission Date N/A
