M/S Chinmastika Construction And Developers Private Limited v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.13526 of 2022 ====================================================== M/s Chinmastika Construction and Developers Private Limited through its Managing Director Praveen Prakash, Ward No. 14, Indrapuri, Behind Post Office, Gopalganj- 841428 ... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Ministry of Finance, Govt. of India, New Delhi.

2.

The Secretary, Department of Revenue, Govt. of India, New Delhi. 3.

The Principal Commissioner of Central Goods and Service Tax, New Delhi. 4.

The Commissioner of Central G.S.T. and C. Ex., Patna- II, 3rd to 5th Floor, CTTC Building, Sanchar Parishar, Budh Marg, Patna- 800001 5.

The Additional Commissioner of GST and C. Ex. Patna- II, Commissionerate 3rd to 5th Floor, CTTC Building, Sanchar Parishar, Budh Marg, Patna- 800001 ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Dr. Alok Kumar Sinha, Advocate Mr. Naveen Kumar, Advocate Mrs. Raj Rashmi Sinha, Advocate For the UOI :

Mr. Anshuman Singh, Sr. SC, CGST ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 12-10-2022 Petitioner has prayed for the following relief(s):-

2/5 It is the petitioner's case that the impugned demandcum-show cause notice dated 28.04.2021(Annexure-1 Page 20) could not have been issued by the Officer, inter alia, for the action to be barred by limitation.

We notice that the petitioner has also responded to the show cause notice, but the issue is yet pending consideration. After the matter was heard for some time, learned counsel for the petitioner states that the petitioner shall be content, if the petition is disposed of with the direction to the competent authority i.e. Respondent No. 5, namely, The Additional Commissioner of G.S.T. & C. Ex. Patna-II,

3/5 Commisssionerate 3rd to 5th Floor, CTTC Building, Sanchar Parishar, Budh Marg, Patna-800001, to positively consider and decide the issue expeditiously, in terms of the demand-cumshow cause notice, after considering the response filed by the petitioner,.

Respondents have no objection to the same.

Learned counsel for the petitioner states that the matter is yet pending consideration.

Shri Anshuman Singh, learned counsel appearing for the respondents, states that the petitioner failed to respond to the show cause notice within the stipulated period of time. Be that as it may, the petition is disposed of on the following mutually agreeable terms:- (i) Petitioner shall make himself available in the office of the respondent no. 5, namely, the Additional Commissioner of G.S.T. & C. Ex. Patna-II, Commisssionerate 3rd to 5th Floor, CTTC Building, Sanchar Parishar, Budh Marg, Patna-800001 on 02.11.2022 at 10:30 A.M. along with a copy of this order; (ii) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (iii) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials,

4/5 if so required and desired;

(iv) During pendency of the case, no coercive steps shall be taken against the petitioner;

(v) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner;

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

(vi) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (viii) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties;

(ix) Liberty reserved to the petitioner to challenge the order, if required and desired;

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

(xi) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate

5/5 forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch;

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

(xiv) If possible, proceedings 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 undertakes to communicate the order to the appropriate authority through electronic mode.

(Sanjay Karol, CJ) ( S. Kumar, J) Sujit/Ashwini AFR/NAFR CAV DATE Uploading Date 17.10.2022 Transmission Date