Shiv Kishor Construction Private Limited, v. The Union Of India Through The Principal Chief Commissioner Of Central Tax,
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.17325 of 2021 ====================================================== Shiv Kishor Construction Private Limited, 404 Mundeshwari Enclave Aakashwani Road, Khajpura, Patna - 800014, GSTN ID No. - 10AARCS2829R1ZQ, through its Director namely Shiv Kishor Roy, aged about - 43 years, Gender Male, Son of Sri Ramdeo Roy, Reesident of Said Nagar, P.S. - Laheriasarai, District- Darbhanga. ... ... Petitioner/s
Versus
1.
The Union of India through the Principal Chief Commissioner of Central Tax, Government of India, New Delhi.
2.
The Principal Commissioner of Central Tax, Government of India, New Delhi.
3.
The Commissioner Central Tax, Government of India, New Delhi. 4.
The State of Bihar through the Principal Chief Commissioner, State Tax, Bihar, Patna.
5.
The Chief Commissioner, State Tax, Bihar, Patna. 6.
The Joint Commissioner, State Tax, Patna Central Circle, Patna. 7.
The Deputy Commissioner, State Tax, Patna Central Circle, Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr.Ranjeet Kumar, Advocate For the Union of India :
Dr. K N Singh, A.S.G.
Mr. Anshuman Singh, Sr. SC CGST For the State :
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 offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Date : 12-01-2022 Petitioner has prayed for the following relief(s):-
2/6
3/6 In view of the stand taken by the respondents in the counter affidavit and more specifically in para -5 thereof, which is reproduced as under:- Shri Vivek Prasad, learned counsel for the Revenue fairly
4/6 states that the mater be remanded to the authorities for consideration afresh.
We notice that the statutory period enabling the petitioner to the show cause was not afforded and also there was a technical error as admitted by the Revenue. Hence, the impugned orders dated 09.01.2021 (Annexure-5) and 13.01.2021 (Annexure-6) need to be quashed. Ordered accordingly.
The petition is disposed of with further direction to the petitioner to appear before the authority concerned on 27.01.2022 at 10:30 A.M.
The petitioner shall place entire material in support of his contention within a period of two weeks thereafter.
Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;
(l) The concerned Authority shall decide the case on merits expeditiously, preferably within a period of three months from the date of appearance of the petitioner; The concerned Authority shall pass a
5/6 speaking order assigning reasons, copy whereof shall be supplied to the parties;
Liberty reserved to the petitioner to challenge the order, if required and desired;
Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;
We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch;
We have not expressed any opinion on merits and all issues are left open;
If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode;
The instant petition sands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, also stands disposed of.
Learned counsel for the respondents
6/6 undertakes to communicate the order to the appropriate authority through electronic mode.
(Sanjay Karol, CJ) ( S. Kumar, J) Sujit/Amrendra AFR/NAFR CAV DATE Uploading Date 14.01.2022 Transmission Date