M/S J.K.M. Infra Projects Limited v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No. 2026 of 2021 ======================================================

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7. The Assistant Commissioner, Shahabad Circle, Ara, Bihar, 802301 ............... Respondents ====================================================== Appearance :

For the Petitioner/s :

Mr. Prabhat Ranjan, Advocate Mr. Sanjeev Kumar, Advocate Mr. Rajeev Shekhar, Advocate Mr. Rajeev Ranjan, 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 : 07-07-2021 Petitioner has prayed for the following relief(s):

3/6 Shri Vikash Kumar, learned Standing Counsel No. 11, states that similar petition being C.W.J.C. No. 2847 of 2021 titled as M/s J.K.M. Infra Projects Limited Vs. Union of India & Ors. was disposed of by this Court vide judgment dated 29.04.2021, and the present petition may also be disposed of in the light of the said petition.

Learned counsel for the petitioner has no objection to

4/6 the same.

For ready reference, the said order is reproduced hereinunder:- "Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- "(i) To issue an appropriate writ/order/direction in the nature of certiorari for quashing the so cause notice dated 10.02.2020 issued under section 73 of GST for the tax period i.e. February2019-February-2019 for the financial year 2018-19 as no reason has been assigned and quashing of order dated 12.03.2020 including demand notice dated 17.03.2020 on the ground that same has been without initiation of any adjudication proceeding including determination of the tax, thereby rendering entire proceeding viz show cause notice, order and demand notice, are wholly without jurisdiction, per se illegal, arbitrary and blatant violation of principles of natural justice.

(ii) To hold and declare that no tax, interest and penalty can be levied in the present case without initiation of any adjudication proceeding.

(iii) To any other relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case."

After the matter was heard for some time, Ms. Abhanjali, learned counsel appearing on behalf of the petitioner, under instructions, states that petitioner may be permitted to prefer an appeal against the impugned order before the Appellate Authority.

Permission granted.

5/6 Shri Vikash Kumar, learned Standing Counsel No. 11, states that if such an appeal is preferred within a period of four weeks from today, the issue of limitation shall neither be raised nor allowed to come in the way of adjudication of the appeal on merits.

Statement accepted and taken on record.

As such, petition stands disposed of in the following terms:- (a) Petitioner is permitted to prefer an appeal within a period of four weeks from today, if possible, through digital mode.

(b) in the event of appeal being preferred within a period of four weeks from today, the issue of limitation shall not come in the way of adjudication of the appeal on merits;

(c)opportunity shall be granted to the parties to place on record all essential documents and materials, if so required and desired;

(d) petitioner through learned counsel undertakes to fully cooperate and not take unnecessary adjournment;

(e) the appellate authority shall decide the appeal on merits, in compliance of the principles of natural justice, within a period of eight weeks from the date of filing the appeal;

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

(g) We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same shall be dealt with, in accordance with law and with reasonable dispatch.

6/6 (h) we have not expressed any opinion on merits and all issues are left open;

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

(j) liberty reserved to the petitioner to challenge the order, if required and desired. The instant petition sands disposed of in the aforesaid terms.

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

In view of the same, as mutually agreed, the instant petition stands disposed of in terms of the judgment dated 29.04.2021 passed by this Court in C.W.J.C. No. 2847 of 2021 titled as M/s J.K.M. Infra Projects Limited Vs. Union of India & Ors., making the directions issued therein applicable mutatis mutandi, to the extent possible also to the instant case. Interlocutory Application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) (S. Kumar, J) Sujit/PKPAFR/NAFR CAV DATE Uploading Date 16.07.2021 Transmission Date