M/S Iotas Solutions Pvt. Ltd. v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.12067 of 2021 ====================================================== M/s IOTAS Solutions Pvt. Ltd. a company registered under the provisions of the Companies Act, 2013, having its registered office at C/o Bhagwan Das Ray, Kathpul, South Mandiri, Patna, through its one of its Directors, namely, Manish Kumar, aged about 31 years, Male, son of Shri Bhagwan Das Ray, Resident of South Mandiri, near Kathpul Durga Temple, P.S.-Budha Colony, Distt.-Patna.
... ... Petitioner/s
Versus
1.
The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi.
2.
The State of Bihar through the Principal Secretary-cum-Commissioner, Department of State Taxes, Government of Bihar, Patna. 3.
The Deputy Commissioner of State Taxes, Patna Special Circle, Patna. 4.
The Assistant Commissioner of State Taxes, Patna Special Circle, Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. Mohit Agarwal, Advocate Ms. Priya Gupta, Advocate For the Respondent/s :
Mr.Dr. K.N. Singh (ASG) Mr. Pawan Kumar, AC to AG ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)
2/10 Date : 16-07-2021 Petitioner has prayed for the following relief(s):
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5/10 It is brought to our notice that vide impugned order dated 30th of January, 2021, passed by the Deputy Commissioner of State Taxes, Patna Special Circle, Patna in Appeal Case No. AD10012100642B, the appeal of the petitioner against the order dated 05.03.2020, passed by the
6/10 Assistant Commissioner of State Taxes, Patna Special Circle, Patna has been rejected merely on the grounds of being barred by limitation. The order is ex parte in nature. In our considered view, the delay stands sufficiently explained on account of COVID restrictions.
Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh. Also, while considering and deciding the appeal, the ground of delay shall not be taken into account and the appeal shall be decided on merits. Also, during pendency of the appeal, no coercive steps shall be taken against the petitioner.
Statement accepted and taken on record.
Shri Mathur, learned counsel for the petitioner, submits that the entire amount, subject-matter of the order impugned before the Appellate Authority, stands deposited/recovered and, as such, the condition of predeposit for hearing the appeal stands complied with. Statement accepted and taken on record.
7/10 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 impugned order dated 30th of January, 2021, passed by the Deputy Commissioner of State Taxes, Patna Special Circle, Patna in Appeal Case No. AD10012100642B and appeal is restored to its original number and position. (b) We accept the statement of the petitioner that entire amount, subject-matter of the order impugned before the Appellate Authority, stands deposited/recovered and, as such, the condition of pre-deposit for hearing the appeal stands complied with. 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;
(c) 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
8/10 deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (d) 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. (e) Petitioner undertakes to appear before the Appellate Authority on 16th of September, 2021 at 10:30 A.M., if possible through digital mode;
(f) The Appellate Authority shall condone the delay in filing the appeal and 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;
9/10 (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 by a speaking order from the date of appearance of the petitioner;
(l) Liberty reserved to the petitioner to challenge the vires of Section 16(4) of G.S.T. Act and Rule 61(5) of the G.S.T. Rules by way of separate proceedings;
(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
10/10 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 to communicate the order to the appropriate authority through electronic mode.
(Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- AFR/NAFR CAV DATE Uploading Date 23.07.2021 Transmission Date