Pravin Kumar Giri v. State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.15615 of 2022 ====================================================== Pravin Kumar Giri Son of Daya Giri At present residing at RZK-2/357D, Behind Sun Sine Public School, Nihal Vihar, Nangloi, Nilothi, West Delhi110041 proprietor, P.K. Traders and Supplier having its office at 16 Ground, 16 Chainpur, Kalyanpur, East Champaran, Bihar- 845412. ... ... Petitioner/s

Versus

1.

State of Bihar through Commissioner of State Tax, Bihar, Patna having its office at Vikas Bhawan, Patna.

2.

Asst. Commissioner of State Tax, Motihari, Tirhut, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.D.V.Pathy, Advocate Mr. Sadashiv Tiwari, Advocate For the Respondent/s :

Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY 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 : 09-12-2022 Petitioner has prayed for the following relief(s):- "i) the order dated 13.01.2022 (as mentioned in Annexure-9 Series) passed by the Respondent No. 2 on the basis of the letter of the Central Investigation Bureau, Patna under Section 74 of the Bihar Goods and Value Added Tax Act, 2017 for the Financial Year 2021-22 be quashed.

ii) the show cause notice dated 04.12.2021 (as contained in Annexure-8 series) issued by the Respondent No. 2 under Section 74 of the Bihar Goods and Value Added Tax Act, 2017 for the

Patna High Court CWJC No.15615 of 2022 dt.09-12-2022 2/3 Financial Year 2021-22 be quashed.

iii) for granting any other relief(s) to which the petitioner is otherwise found entitled to.

After the matter was heard for some time, more so in view of objections raised by the respondents, we are of the considered view that interest of justice would be best served with the petitioner preferring an appeal, statutory in nature, before the final fact finding adjudicatory authority and the said authority deciding the appeal expeditiously.

Shri Vivek Prasad, learned G.P.-7, states that if the petitioner were to approach the appellate authority, and fully co-operate, the appeal would be decided within next six months. We notice that the issues raised, subject matter of the present petition, are more factual in nature more so when there is serious dispute with regard to the contents of the communication of the Central Investigation Bureau, which led to the Revenue initiating action under the provisions of the Bihar Goods and Value Added Tax Act, 2017. Whether petitioner was ever served a notice; was afforded adequate opportunity of hearing; whether the material placed on record stands considered by the authority or not, are all issues of fact, which the final fact finding authority can look into. Equally, whether the authority conducting the

Patna High Court CWJC No.15615 of 2022 dt.09-12-2022 3/3 inquiry had the jurisdiction or not is also an issue raised, which can be conveniently looked into and examined by the Appellate Authority.

The appeal, being statutory in nature, provides for an equally efficacious remedy to the petitioner. As such, the present petition, as prayed for, is disposed of reserving liberty to the petitioner to prefer an appeal within a period of two weeks from today.

We are hopeful, as is so stated by Shri Vivek Prasad, that the Appellate Authority shall decide the appeal within a period of six months.

Interlocutory application, if any, shall also stand disposed of.

(Sanjay Karol, CJ) ( Partha Sarthy, J) Sujit/Ashwini AFR/NAFR CAV DATE Uploading Date 14.12.2022 Transmission Date