Mr. Sunil Kumar v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.13819 of 2022 ====================================================== Mr. Sunil Kumar, Proprietor of M/s Gaurav Pharma, Hussaini Market Pulpar, Biharsharif, Nalanda, Bihar, 803101.

... ... Petitioner/s

Versus

1.

The Union of India through the Secretary Union of India through the Secretary, Ministry of Finance, Department of Revenue, North Block New Delhi- 110001.

2.

State of Bihar through the Commissioner of State Tax, having its Office at Vikas Bhawan, Bailey Road, Patna.

3.

Principal Chief Commissioner of CGST and Central Excise having its office at Central Revenue Building, (Annexe), Bir Chand Patel Marg, Patna. 4.

Principal Commissioner Patna 1, CGST and Central Excise, having its office at Central Revenue Building, (Annexe), Bir Chand Patel Marg, Patna. 5.

Asst. Commissioner of State Tax, SGST, Biharsharif, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Aamir Hayat, Advocate For the Respondent/s :

Mr. Anshuman Singh, Sr. SC. CGST & CX For the State :

Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 10-11-2022 Heard learned counsel for the parties.

The petitioner has prayed for the following relief/s :-

2/5

3/5

4/5 After the matter was heard for some time, learned counsel for the petitioner states that the petitioner shall prefer an appeal within a period of four weeks from today also fulfill the condition of pre-deposit.

None can have any objection to the same.

Liberty as prayed for is granted subject to the petitioner preferring the appeal within a period of four weeks. Learned counsel for the State states that if any such appeal is preferred by the petitioner within the aforesaid period, the same shall be heard on merits, to be decided within a period of four weeks from the date of its filing.

Statement accepted and taken on record.

5/5 We only hope and expect the appropriate authority to consider and decide the appeal on its own merit and with reasonable dispatch.

We clarify that we have not expressed any opinion on facts and law. All issues are left open.

Learned counsel for the parties undertake not to take any unnecessary adjournment in such proceedings. The appellate authority shall pass a 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.

The present petition stands disposed of with the liberty aforesaid.

(Sanjay Karol, CJ) ( Partha Sarthy, J) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date 14/11/2022 Transmission Date