M/S Gaya Marketing v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.23179 of 2019 ====================================================== M/s Gaya Marketing proprietorship concern having it's place of business at Ramna Road, P.S.- Kotwali Gaya through it's proprietor Sethi Pharma Pvt. Ltd. a registered company having it's registered office at Tekari Road, P.S.- Kotwali, Gaya- 823001 represented by Shri Prakash Chand Jain male aged about 75 years son of Ladu Lal Jain resident of 78 Gopi Bhawan, Makhan Toli, Bazaza Road, P.s.- Kotwali, Gaya- 823001. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna. 2.

The Joint Commissioner of State Taxes, Gaya Circle, Gaya. 3.

The Assistant Commissioner of State Taxes, Gaya Circle, Gaya. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s :

Mr.Vikash Kumar (S.C.11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 28-06-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

2/5

3/5 The impugned order, in toto is re-propduced hereunder:-

4/5 Petitioner assails the impugned order on the ground of violation of principles of natural justice.

We find the order to be not assigning any reasons whatsoever. Also, we notice that prior to passing of the impugned order, no opportunity of hearing was ever afforded to the writ-petitioner. As such, there was gross violation of principles of natural justice in passing of the impugned order, which is hereby quashed with the following directions:- (a) Petitioner shall appear before the appropriate authority on 18.07.2022, whereafter the proceedings shall commence afresh, affording opportunity of proper hearing to the petitioner, also enable to place on record additional material, if so required/desired and only thereafter the officer shall pass a fresh order assigning reason, in accordance with law. (b) Needless to add that the officer shall assign sufficient reasons while passing the order.

(c) Copy of the order passed by the officer shall be provided to the petitioner.

(d) If aggrieved, petitioner may assail the said order in accordance with law.

(e) Petitioner shall fully cooperate and not take any

5/5 adjournment.

(f) The matter be decided within three months. (g) All issues are left open.

The petition stands disposed of in the aforesaid terms. Interlocutory application, if any, shall also stand disposed of.

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