Deepak Kumar, v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.4996 of 2022 ====================================================== Deepak Kumar, Son of Late Ramjee Prasad Sharma, Resident of Ward No. 3 Shankar Saraiya, Fatehtola, Turkauliya, District-East Champaran. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Chief Commissioner, State Tax, Bihar, Patna.

2.

The Principal Chief Commissioner, State Tax, Bihar, Patna. 3.

The Chief Commissioner, State Tax, Bihar, Patna. 4.

The Joint Commissioner, State Tax, Motihari Circle, Motihari. 5.

The Assistant Commissioner, State Tax, Motihari Circle, Motihari. 6.

The Deputy Commissioner, State Tax, Motihari Circle, Motihari. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Ranjeet Kumar, Advocate Mr. Kanishk Kaustubh, Advocate Mr. Ayush Kumar, Advocate Mr. Yogesh Kumar, Advocate Mr. Santosh Kumar, Advocate For the Respondent/s :

Mr. Vivek Prasad, GP-7 ====================================================== 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):-

2/4

3/4 Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The notice dated 11.12.2020 (Annexure-1) directed the petitioner to file reply on 28.12.2020 which was within the period of 30 days. It is the mandate of law that 30 days' period has to be afforded to the parties, which was not done in the instant case.

As such, on this ground alone, we quash the notice dated 11.12.2020 (Annexure-1) as also the order of dated 08.01.2021 in GSTIN- 10AMYPK4756H1ZQ as also summary of the order in Form GST DRC-07 dated 09.01.2021 in Reference No. ZD100121007600L (Annexure-4) with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be positively complied with in these matters. Petitioner undertakes to fully co-operate.

Petition stands allowed

4/4 Interlocutory application, if any, shall also stand disposed of.

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