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Patna High CourtCWJC/20911/2021disposed

M/S Arjun Engicon Pvt. Ltd. v. The State Of Bihar

2022-07-26The Chief Justice -,Mr. Justice S. Kumar4 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.20911 of 2021 ====================================================== M/S Arjun Engicon Pvt. Ltd. R/o- J- 117, P.C. Colony, Kankarbagh, Patna - 2 through its director Sri Ravi Bhushan Kumar S/o Sri Arjun Singh. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Commissioner cum secretary of state taxes, Bihar, new secretariat, Patna.

2.

The Commissioner cum Principal Secretary of Finance, Govt. of Bihar, Patna.

3.

The Add. Commissioner of state taxes (Admin.) Patna West Division. 4.

The Joint Commissioner of state taxes, Patna South Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Mrigank Mauli, Sr. Advocate Mrs. Usha Kumari, Advocate Mr. Shashi Bhushan Singh, Advocate For the Respondent/s :

Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 26-07-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- "1(a) To issue a writ(s), direction(s) particularly a writ in the nature of mandamus to the respondents to quash the impugned order & demand notice dt26.08.2021 U/s 31 of VAT Act along with reassessment order dt- 30.01.2012 U/s 26(3) of VAT Act 2005 under time barred proceeding and direction to refund the excess amount of Rs. 37,82,737.00 only with giving credit of C-II amount as per earlier assessment order & demand notice dt- 29.02.2008 for the assessment year 2006-07, U/s 68 of the VAT Act, along with statutory interest in pursuant of section 70

2/4 of the VAT Act, 2005.

(b) To issue writ/direction to the respondents to give credit/adjustment of C-II amount and consider the statutory obligation to refund the excess TDS amount with interest as prescribed under section 70 of the VAT Act, where as, it is specifically mentioned that where amount required to be mentioned that where amount required to be refunded by the prescribed authority to any person is not refunded to him within the sixty days of the amount having refundable, the prescribed authority shall pay such person simple interest at the rate of six percent.

(c) Or any other relief(s) as the petitioner is entitled for in the facts and circumstance of the case." Shri Mrigank Mauli, learned senior counsel appearing on behalf of the petitioner states that the authority passing the impugned order had the jurisdiction to pass the order.

This is in response to our query posted vide order dated 08.03.2022.

However, at this stage, Shri Mrigank Mauli, learned senior counsel appearing on behalf of the petitioner states that the impugned order has been passed without affording adequate opportunity of hearing.

Passing of the impugned order entails civil consequences, inasmuch as petitioner's application for

3/4 refund/claim stands rejected.

In this view of the matter, as mutually agreed upon, we quash and set aside the impugned order dated 22.10.2021 passed by the Additional Commissioner of State Taxes (Appeal), Patna West Division Respondent No. 3 (Annexure-A to the counter affidavit dated 26.02.2022 as also the order and demand notice dated 26.08.2021, re-assessment order dated 30.01.2012 with the following directions:- (a) Petitioner shall make himself available in the office of Joint Commissioner of State Taxes, Patna South Circle, Patna, Respondent No. 4 on 8th of August, 2022 at 10:30 A.M. on which date he shall place entire materials in support of his contentions and thereafter the officer shall pass an appropriate order in accordance with law within a period of three months thereafter;

(b) All issues of fact and law are left open; (c) Liberty is reserved to the petitioner to take recourse to such alternative remedies as are otherwise available in accordance with law;

(d) We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same shall be dealt with,

4/4 in accordance with law and with reasonable dispatch; The instant petition stands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) (S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 28.07.2022 Transmission Date