M/S. Bharti Airtel Limited (M/S. Telenor India Communication Pvt. Ltd.) v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.13546 of 2021 ====================================================== M/s. Bharti Airtel Limited (M/s. Telenor India Communication Pvt. Ltd.) Since Merged with M/s. Bharti Airtel Limited, a company registered under the provisions of the Companies Act, 1956, having its registered office at Airtel Center, Plot No. 16, Udyog Vihar, Phase IV, Gurugram, Gurgaon, Haryana and Circle office in the State of Bihar at Airtel Campus, Plot No. 18, Patliputra Industrial Area, Patna through its Authorized Signatory Ankit Gaurav, Male, aged about 29 years, son of Shri Ashok Kumar Mishra, Resident of Plot no. 305, Block A, Shanti Apartment, Bhabha Colony, Dusadhi Pakdi, P.S.- Kankarbagh, District- Patna. ... ... Petitioner/s

Versus

1.

The State of Bihar Through the Principal Secretary-Cum- Commissioner of State Taxes (erstwhile known as Commissioner of Commercial Taxes), Bihar Patna having its office at Vikas Bhawan, New Secretariat, Patna. 2.

The Principal Secretary-Cum- Commissioner of State Taxes (Erstwhile known as Commissioner of Commercial Taxes), Bihar Patna, New Secretariat, Bailey Road, Patna.

3.

The Commercial Taxes Tribunal Bihar Patna, Collectorate, Patna through its Secretary.

4.

The Joint Commissioner State Taxes (Erstwhile known as Deputy Commissioner of Commercial Taxes), Patliputra Circle, Patna. 5.

The Assistant Commissioner State Taxes (Erstwhile known as Assistant Commissioner of Commercial Taxes), Patliputra Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. S. D. Sanjay, Sr. Advocate Mr. Mohit Agarwal, Advocate Ms. Priya Gupta, Advocate Ms. Sushila Agrawal, 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) ======================================== (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

2/4 proceedings through Video Conferencing from their residences/offices.) Date : 04-08-2021 The petitioner has prayed for the following relief/s :- We are informed that the appeal against the impugned

3/4 appellate order dated 02.07.2021 and impugned Assessment Order and Demand Notice dated 31.08.2019 is in process of filing, along with a prayer for stay, before the learned Commercial Taxes Tribunal, Bihar, Patna and the statutory limitation for filing the same has yet not expired. Despite the same, the respondent department has issued a Reminder/Demand Notice dated 10.07.2021 bearing Process No. 51 with respect to financial year 2015-16. Also, the Commercial Taxes Tribunal, Bihar, Patna is presently lying defunct in absence of Chairman.

In that view of the matter, we direct that till hearing of the appeal which is to be filed before the Tribunal, or passing of an appropriate order on the application for stay by the Tribunal, subject to payment of 10% of the impugned demand within a period of two weeks, no coercive action shall be taken against the petitioner.

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

4/4 electronic mode.

(Sanjay Karol, CJ) ( S. Kumar, J) Ashwini/Sujit/- AFR/NAFR CAV DATE Uploading Date 06.08.2021 Transmission Date