M/S Motiprabha Infratech Pvt. Ltd. v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.16979 of 2022 ====================================================== M/s Motiprabha Infratech Pvt. Ltd. Flat No. 502, Neuton Garden, Khajpura, Phulwari, Patna through its authorized signatory Jitendra Kumar Maurya (Male), aged about 26 years, S/o Jai Murat Maurya Residing Nibia Karma, PO-Semara Baraho, P.S.-Ahrura, District-Mirzapur, PIN-231001, State-Uattar Pradesh.
... ... Petitioner/s
Versus
1.
The Union of India through the Secretary, Department of Revenue, inistry of Finance, North Block, New Delhi-110001.
2.
The Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001.
3.
The State of Bihar through the Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.
4.
The Commissioner cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.
5.
The Additional Commissioner of State Taxes (Appeals), Central Division, Patna.
6.
The Joint Commissioner of State Taxes, Patliputra Circle, Patna. 7.
The Assistant Commissioner State Taxes, Patliputra Circle, Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr.Madan Kumar, Advocate For the Respondent/s :
Dr. K. N. Singh, ASG 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 ofÏces/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing
2/7 from their residences/ofÏces.) Date : 09-12-2022 Heard learned counsel for the parties.
The petitioner has prayed for the following relief/s :-
3/7
4/7
5/7
6/7 Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST
7/7 Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The notice dated 15.02.2021 (Annexure-P/4 series) directed the petitioner to file reply on 21st of February, 2021 which was within the period of 30 days. It is the mandate of law that 30 days' period has to be afforded to the parties, which was not done in the instant case. As such, on this ground alone, we quash the notice dated 15.02.2021 (Annexure-P/4 series) as also the order of assessment dated 24.02.2021 (Annexure-P/2 ) with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be positively complied with in these matters.
Petitioner undertakes to fully co-operate.
Petition stands allowed.
Interlocutory application, if any, shall also stand disposed of.
(Sanjay Karol, CJ) ( Partha Sarthy, J) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date 13.12.2022 Transmission Date