Goel Phonex v. The State Of Bihar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11406 of 2022 ====================================================== Goel Phonex GSTIN - 10AIIPK8963G1Z7, through its proprietor Mukesh Kumar, Male, Aged about 49 years, Son of Sri Bharat Lal Azad, Resident of Muhalla- Nawada, P.O. and P.S.- Nawada, Ara, District - Bhojpur (Bihar), having its Business at - NA, Veer Complex Jail Road, Ara, P.S. - Town Thana, Ara, Bhojpur, Bihar Pin - 802301.
... ... Petitioner/s
Versus
1.
The State of Bihar through the Principal Secretary-Cum-Commissioner, Department of State Taxes, Government of Bihar, Patna Pin - 800001. 2.
The Assistant Commissioner State Taxes Shahabad Circle, Ara, District - Bhojpur, Bihar, Pin - 802301.
... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr.Harendra Singh, 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 : 17-08-2022 Petitioner has prayed for the following relief(s):
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6/8 Shri Vikash Kumar, learned counsel for the respondents, states that if the petitioner were to prefer an appeal assailing the impugned orders dated 10.02.2021, 21.02.2022 (Annexure-2 series) and orders dated 05.03.2020 and 22.02.2022 (Annexure-3 series) within a period of four weeks, the issue of limitation shall not be allowed to come in the way of adjudication of the appeal on its merits, more so in view of the decision rendered by the Hon'ble Apex Court as also this Court dealing with the issue of limitation during the time of pandemic Covid19. Statement accepted and taken on record.
Learned counsel for the petitioner states that petitioner has already deposited 1,40,000/- with
7/8 the appropriate authority.
If that were so, the said amount shall be accounted for the purposes of pre-deposit of the amount prior to the hearing of the appeal.
Since the matter pertains to the financial year 22019-2020, we hope and expect that the Appellate Authority shall decide the appeal expeditiously and preferably within a period of three months thereafter.
Petitioner undertakes to deposit a sum of Rs.16,000/- within a period of one week from today. Statement accepted and taken on record.
In this view of the matter, we direct petitioner's account No. 22008700011937 to be defreezed/de-attached. However, failure to do so would entail consequences of violation of order passed by this Court as also option of the authorities to re-freeze the account afresh.
Petition stands disposed of in the aforesaid terms.
8/8 Interlocutory Application(s), if any, shall stand disposed of.
(Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/DKS AFR/NAFR CAV DATE Uploading Date 22.08.2022 Transmission Date