Samsung India Electronics Pvt. Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.4886 of 2022 ====================================================== Samsung India Electronics Pvt. Ltd. having its local office at 401 - 501, Vasundhara Metro Mall, East boring Canal Road, P.S. Budha Colony Patna - 800001 through its authorised signatory namely Sanjay Verma male aged about 45 years son of Mahesh Prasad Verma resident of Flat No. 203, Swarnrekha - I, Trivenipuram, Dumardagga, Botty, Ranchi - 835217 (Jharkhand).

... ... Petitioner/s

Versus

1.

The State of Bihar through the Secretary Cum Commissioner Department of state Taxes, New Secretariat Bailey Road, Patna. 2.

The Secretary Cum Commissioner, Department of state Taxes, New Secretariat Bailey Road, Patna.

3.

The Assistant Commissioner of State Taxes, Patliputra Commercial Taxes Circle, Patna (2015 -2016).

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate For the Respondent/s :

Mr. Vikash Kumar (SC-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 25-04-2022 Heard learned counsel for the parties.

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

2/6 Petitioner has prayed for quashing of the order of assessment dated 16.03.2022 passed by Respondent No. 3, namely the Assistant Commissioner of State Taxes, Patliputra Commercial Taxes Circle, Patna (Annexure-7) as also the consequential notice of demand dated 16.03.2022 passed by Respondent No. 3 namely the Assistant Commissioner of State Taxes, Patliputra Commercial Taxes Circle, Patna (Annexure-7/A) as also for a direction to the

3/6 Commercial Taxes Tribunal, Bihar, Patna to decide the Second Appeals filed by the petitioner against the first appellate order dated 03.01.2022 passed by the concerned appellate authority with respect to financial year 2015-2016, expeditiously. Shri Vikash Kumar, learned Standing Counsel No. 11, states that the assessment proceedings will continue. However, no final order shall be passed till such time the appeal is decided by the Tribunal. Also, during pendency of the appeal, no coercive steps shall be taken against the petitioner.

Statement accepted and taken on record.

Having heard learned counsel for the parties as also perused the record made available, we dispose of the present petition in the following mutually agreeable terms:- (a) We quash and set aside the order of assessment dated 16.03.2022 passed by Respondent No. 3, namely the Assistant Commissioner of State Taxes, Patliputra Commercial Taxes Circle, Patna (Annexure-7) as also the consequential notice of demand dated 16.03.2022 passed by Respondent No. 3 namely the Assistant Commissioner of State Taxes, Patliputra Commercial Taxes Circle, Patna (Annexure-7/A);

(b) We accept the statement of the petitioner that twenty per cent of the total amount in demand already stands deposited by

4/6 the petitioner before the appropriate authority; (c) This deposit shall be without prejudice to the respective rights and contentions of the parties and subject to the order passed by the Appropriate 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;

(d) Petitioner undertakes to appear before the Tribunal on 16th of May, 2022 at 10:30 A.M., if possible through digital mode;

(e) The Tribunal shall decide the Appeal filed by the petitioner against the first appellate order dated 03.01.2022 passed by the concerned appellate authority with respect to financial year 2015-2016, on merits after complying with the principles of natural justice;

(f) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired;

(g) During pendency of the appeal, no coercive steps shall be taken against the petitioner.

(h) The Tribunal shall pass a fresh order only after affording adequate opportunity to all concerned, including the

5/6 writ petitioner;

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

(j) The Tribunal shall decide the appeal on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner;

(k) The Tribunal shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (l) Liberty reserved to the petitioner to challenge the order, if required and desired;

(m) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;

(n) 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;

(o) We have not expressed any opinion on merits and all issues are left open;

(p) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode;

6/6 The instant petition sands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, also stands disposed of.

Shri Vikash Kumar, learned Standing Counsel No. 11 undertakes to communicate the order both to the Assessing Officer as also the Appellate Authority through electronic mode.

(Sanjay Karol, CJ) (S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 28.04.2022 Transmission Date