M/S Prakah Sinha v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2693 of 2022 ====================================================== M/s Prakah Sinha Proprietor Prakash Vigyapan Paper Office Campus Motijheel Muzaffarpur through its sole proprietor Prakash Sinha aged about 49 years, Male, S/o Mahesh Prasad Sinha, R/o Rasulpur Zilani Majhauliya Road, P.S. - Kazi Mohammadpur, District - Muzaffarpur. ... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Finance, New Delhi. 2.

The Secretary, Goods and Services Tax Council, New Delhi. 3.

The Central Board of Direct Taxes and Customs, through its Chairman, Department of Revenue, North Block, New Delhi. 4.

The Chief Commissioner of Central Taxes, Revenue Building, Patna. 5.

The Commissioner of State Taxes, Vikash Bhawan, Patna. 6.

The Additional Commissioner State Taxes, Western Block, Tirhut Division (Appeal), Muzaffarpur.

7.

The Assistant Commissioner, State Taxes, Western Block, Muzaffarpur. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Manoj Kumar Manoj, Advocate Mr. Bijay Kumar Gupta, Advocate For the Respondent/s :

Dr. Krishna Nandan Singh, ASG Mr. Anshuman Singh, Sr. SC CX & CGST Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 21-02-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

2/7 Petitioner has prayed for quashing of the impugned order dated 18.12.2020 passed by Respondent No. 6, namely the Additional Commissioner State Taxes, Western

3/7 Block, Tirhut Division (Appeal) Muzaffarpur in Reference No. ZD1012200185174 (Annexure-4) as also the order dated 29.01.2020 passed by Respondent No. 7 namely the Assistant Commissioner, State Taxes, Western Block, Muzaffarpur in GSTIN- 10ARXPS0896E2ZD and order dated 08.02.2020 (Annexure-1 series) as also the summary of the order in Form GST DRC-07 dated 25.02.2020 passed in Reference No. ZA100220025594A (Annexure3). In our considered view, the delay stands sufficiently explained on account of COVID restrictions. Learned counsel for the petitioner states that certified copy of the order passed by the Assessing Officer was placed on record of the appeal at the time when the appeal was pending before the authority.

Having heard learned counsel for the parties; perused the record made available as also in view of the decision rendered by Hon'ble the Apex Court in Suo Motu Writ Petition (Civil) No. 3 of 2020 [In Re: Cognizance for Extension of Limitation] (Page No. 30) and the subsequent orders passed, we dispose of the

4/7 present petition in the following terms:- (a) We quash and set aside the impugned order dated 18.12.2020 passed by Respondent No. 6, namely the Additional Commissioner State Taxes, Western Block, Tirhut Division (Appeal) Muzaffarpur in Reference No. ZD1012200185174 (Annexure-4);

(b) The appeal is restored to its original file and number;

(c) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, the appeal shall be decided on merits. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date;

(d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Appellate Authority. 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;

5/7 (e) Petitioner undertakes to appear before the Appellate Authority on 8th of March, 2022 at 10:30 A.M., if possible through digital mode;

(f) The Appellate Authority shall decide the appeal 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 appeal, no coercive steps shall be taken against the petitioner.

(i) The Appellate Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner;

(j) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;

(k) The Appellate Authority shall decide the appeal on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (l) The Appellate Authority shall pass a speaking

6/7 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 during the time of current Pandemic [Covid-19] be conducted through 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

7/7 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 24.02.2022 Transmission Date