M/S B.A. Constructions v. Union Of India,

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.18154 of 2021 ====================================================== M/s B.A. Constructions a proprietorship firm having its place of business at Banauli, Chenari, Sasaram, District - Rohtas at Sasaram through its Proprietor namely Bablu Ansari, male aged about 37 years Son of Aftab Alam, Resident of Near Uardu, Bauli, Chenari, Rohtas at Sasaram, Bihar - 821104. ... ... Petitioner/s

Versus

1.

Union of India, through the Commissioner, Department of Central GST and CX, Bihar at Patna.

2.

The Assistant Commissioner Central GST and CX, Gaya Division, District - Gaya.

3.

Superintendent, CGST and CEX Range, Sasaram, District - Rohtas at Sasaram.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Gautam Kejriwal, Advocate Mr. Sumeet Kumar Singh, Advocate Mr. Nikhil Singh, Advocate Mr. Shivam Singh, Advocate For the Respondent/s :

Mr. Dr. K N Singh, ASG Mr. Anshuman Singh, Sr. S.C. CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE A. M. BADAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 27-10-2021 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

2/5 We are of the considered view that the issue raised in the present petition can be considered and dealt with, efficaciously by an authority constituted under the provisions of the Act.

In the attending facts and circumstances, since the issue pertains to Financial Year 2014-2015, we dispose of the present petition in the following terms, leaving all questions of fact and law open, to be adjudicated by the Appellate Authority:-

3/5 (a) Petitioner is directed to prefer an appeal against the impugned order dated 04.12.2020, passed by respondent no.2, the Assistant Commissioner, Central GST & CX, Gaya Division, District-Gaya, in Order Original No.

16/Asst.

Commissioner/Service Tax/Gaya/20-21 (Annexure-P/4) as also the order dated 22.7.2021 passed by the Superintendent, CGST & CEX Range, Sasaram (Annexure-P/5);

(b) The Appellate Authority shall positively consider and decide the appeal on merits, in accordance with law, expeditiously and preferably within a period of three months thereafter, after complying with the principles of natural justice; (c) The issue of limitation shall not come in the way of the Appellate Authority in considering and deciding the appeal on merits, in accordance with law.

(d) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired;

(e) Shri Anshuman Singh, learned counsel for the respondents states that till such time the appeal is filed, no coercive action shall be taken against the petitioner. (f) The Appellate Authority shall pass an order only after affording adequate opportunity to all concerned, including

4/5 the writ petitioner;

(g) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;

(h) The Appellate Authority shall positively decide the appeal on merits expeditiously, preferably within a period of three months from the date of filing the appeal; (i) The Appellate Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (j) Liberty reserved to the petitioner to challenge the order, if required and desired;

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

(l) 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;

(m) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode; (n) We have not expressed any opinion on merits and all issues are left open;

5/5 The instant petition sands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, also stands disposed of.

Learned counsel for the respondents undertakes to communicate the order to the appropriate authority through electronic mode.

(Sanjay Karol, CJ) (A. M. Badar, J) P.K.P./Amrendra AFR/NAFR CAV DATE Uploading Date 03.11.2021 Transmission Date