Suman Kumar v. The State Of Bihar Through The Principal Secretary Cum Commissioner,

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No. 2108 of 2021 ====================================================== ====================================================== Appearance :

For the Petitioner/s :

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

Mr. Vikash Kumar, S.C. 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 ofÏces/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/ofÏces.) Date : 23-06-2021 Petitioner has prayed for the following relief(s):

2/6 Having heard learned counsel for the parties, as also

3/6 perused the record, we are in agreement with Sri Gautam Kejriwal, learned counsel for the petitioner, that the principles of natural justice, in passing the order, stands violated. We are of the view that the impugned order dated 14.09.2019 passed by the Respondent No. 3, the Assistant Commissioner of Sate Taxes, Bhagalpur Circle, Bhagalpur, needs to be quashed and set aside, for the same to have been passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously prejudicing the petitioner inasmuch as, without affording any adequate opportunity of hearing or assigning any reason.

Shri Gautam Kejriwal, learned counsel for the petitioner states that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum of Rs. 50,000/- with the appropriate authority on or before 05.07.2021.

Statement accepted and taken on record.

It stands clarified that deposit of such amount would be without prejudice to the respective rights and contentions of the parties and the order which the authority may pass upon the

4/6 matter being remanded for consideration afresh. As such, purely on a limited ground, we quash and set aside the impugned order dated 14.09.2019 passed by the Respondent No. 3, the Assistant Commissioner of Sate Taxes, Bhagalpur Circle, Bhagalpur for the period July, 2019 under Section 62(1) of Bihar Goods and Service Tax Act, 2017, as contained in Annexure-4, with further mutually agreeable directions that- (a) the petitioner shall deposit a sum of Rs. 50,000/- (fifty thousand only) with the authority on or before 05.07.2021; (b) the petitioner shall appear before the authority on 05.07.2021 in his office at 10:30 A.M., on which date he shall place on record additional material, if so required and desired; (c) also, further opportunity shall be afforded to the parties to place additional material, if so required and desired;

(d) petitioner undertakes to fully cooperate and not take any unnecessary adjournment;

(e) the authority shall decide the matter on merits, in

5/6 compliance of the principles of natural justice, within a period of two months;

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

(g) we have not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice;

(h) if necessary, proceedings during the time of current Pandemic [Covid-19] would be conducted through digital mode;

(i) needless to add, with the passing of the order, if it is eventually found that deposit made by the petitioner is in excess of the amount determined due and payable, the same shall positively be refunded expeditiously as per the provisions of the statute.

The instant petition stands disposed of in the aforesaid terms.

6/6 Interlocutory Application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) (S. Kumar, J) Sujit/PKPAFR/NAFR CAV DATE Uploading Date Transmission Date