M/S. Frontline (Ncr) Business Solutions Private Limited v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3570 of 2022 ====================================================== M/s. Frontline (NCR) Business Solutions Private Limited having its office at 302, 3rd, Patna Super Market, Fraser Road, Near Doordarshan Kendra, Bihar, 800001 through its General Manager, Rakesh Kumar Singh (Male), Aged About 39 Years, S/o Gautam Singh Residing at Defence Colony, Near Family Quarter Shahpur, P.O.- Danapur Cantt, P.S.- Shahpur, District- Patna, Bihar, 801503 ... ... Petitioner/s
Versus
1.
The Union of India through the Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi- 110 001 2.
The Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi- 110 001 3.
The State of Bihar through the Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.
4.
The Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.
5.
The Additional Commissioner State Tax (Appeals), West Division, Patna. 6.
The Joint Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar.
7.
The Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar.
8.
The Bihar State Road Transport Corporation, Govt. of Bihar, Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Brisketu Sharan Pandey, Advocate Mr. Abhishek Kumar, Advocate Mr. Vijay Kumar Singh, Advocate Mr. Madan Kumar, Advocate For the Respondent/s :
Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC CGST & CX Mr. Vikash Kumar (SC- 11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 07-03-2022 Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
2/9
3/9
4/9 It is brought to our notice that vide impugned order dated 16.03.2020 passed by the Respondent No. 5 namely
5/9 Additional Commissioner, State Tax (Appeals), West Division, Patna, in Appeal Case No. GST/GM-48/19-20 (AnnexureP/7), the appeal of the petitioner against the order dated 09.11.2019 (Order No. 1537) passed by the Respondent No. 6 namely the Joint Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna, West, Bihar (Annexure P/2) and Summary of the Order in Form GST DRC-07 dated 09.11.2019 in Reference No. ZA101119002322G (AnnexureP/3) has been rejected. 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.
However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that the order has not been passed after considering the material placed on record by the petitioner, which has seriously prejudiced his case and passing of such order has entailed civil consequences.
As such, we dispose of the present writ petition in the
6/9 following mutually agreeable terms:
(a) We quash and set aside the impugned order dated 16.03.2020 passed by the Respondent No. 5 namely Additional Commissioner, State Tax (Appeals), West Division, Patna, in Appeal Case No. GST/GM-48/19-20 (Annexure- P/7), the appeal of the petitioner against the order dated 09.11.2019 (Order No. 1537) passed by the Respondent No. 6 namely the Joint Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna, West, Bihar (Annexure P/2) and Summary of the Order in Form GST DRC-07 dated 09.11.2019 in Reference No. ZA101119002322G (AnnexureP/3) and the notice dated 25.02.2020 in Form GST DRC-13 (Annexure-P/5);
(b) 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, well and good. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks;
7/9 (d) 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;
(e) 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;
(f) Petitioner undertakes to appear before the Assessing Authority on 4th of April, 2022 at 10:30 A.M., if possible through digital mode;
(g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired;
(i) During pendency of the case, no coercive steps shall be taken against the petitioner.
(j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned,
8/9 including the writ petitioner;
(k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;
(l) 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; (m) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties;
(n) Liberty reserved to the petitioner to challenge the order, if required and desired;
(o) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;
(p) 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;
(q) We have not expressed any opinion on merits and all issues are left open;
(r) If possible, proceedings during the time of
9/9 current Pandemic [Covid-19] be conducted through digital mode;
The instant petition stands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, stands disposed of.
Learned counsel for the respondents undertakes 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 09.03.2022 Transmission Date