Samsung India Electronics Private Limited v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.17069 of 2021 ====================================================== Samsung India Electronics Private Limited having its local office at 401-501, Vasundhara Metro Mall, East Boring Canal Road, P.S. Budha Colony Patna800001 through its authorized signatory namely Sanjay Verma, male aged about 45 years, son of Mahesh Prasad Verma, resident of Flat No. 203, Swarnrekha-1, Trivenipuram, Dumardagga, Booty, Ranchi-835217 (Jharkhand).

... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary cum Commissioner, Department of Commercial Taxes, Government of Bihar, Patna. 2.

The Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

3.

The Joint Commissioner of State Taxes, Patliputra Circle, Patna. 4.

The Assistant Commissioner of State Taxes, Patliputra Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

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

Mr. Vivek Prasad, GP-7 ====================================================== 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

2/7 ofÏces/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/ofÏces.) ======================================================= Date : 01-02-2022 The petitioner has prayed for the following relief/s :-

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5/7 After the matter was heard for some time, finding the Bench not to be agreeable with the submissions made across the bar, learned counsel for the petitioner, under instructions, fairly states that the petitioner be allowed to prefer an appeal within a period of four weeks from today, and accounting for the fact that out of a sum of Rs.127 Crores, the Revenue has already recovered Rs.124 Crore, the appeal be heard on merit and till adjudication thereof, no coercive action shall be taken against the petitioner.

Mr. Vivek Prasad, learned GP-7 states that he does not dispute such position and assures that if the petitioner will prefer an appeal within a period of four weeks from today, as also fully cooperate during the course of proceedings and not take unnecessary adjournment till the adjudication, no coercive steps shall be taken against the petitioner.

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 two months from today, if possible, through digital mode;

(b) In the event of appeal being preferred within a

6/7 period of two months 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; (f) The Appellate Authority shall pass a reasoned and speaking order, copy whereof be supplied to the parties; (g) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;

(h) 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; (i) We have not expressed any opinion on merits and all issues are left open;

(j) If necessary, proceedings during the time of current Pandemic [Covid-19] would be conducted through

7/7 digital mode;

(k) 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, also stands disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date 02.02.2022 Transmission Date