Writ petition challenging rejection of GST appeal based on delay. Court quashed impugned order, directed remand for merit-based decision, and ordered de-freezing of bank accounts.
Quashed impugned order; directed remand for merit decision; ordered de-freezing of bank accounts.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No. 4459 of 2021
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…………… Respondents
====================================================== Appearance : For the Petitioner/s : Mr. Samir Kumar, Advocate Mr. Saurav Singh, Advocate For the Respondent/s : Mr. Vikash Kumar, S.C. 11
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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR 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 from their residences/ofÏces.)
Date : 23-06-2021
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Petitioner has prayed for the following relief(s):
It is brought to our notice that vide impugned order dated 29th of September, 2020 (Annexure-3) passed by the Joint Commissioner, State Tax (Appeal), East Circle, Patna in Appeal Case No. G.S.T./P.C.W.-04/2020-21, petitioner’s appeal stands rejected merely on the grounds of delay.
Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh. Also, while considering and deciding the appeal, the ground of delay shall not be taken into account and the appeal shall be decided on merits. Also, during pendency of the appeal, no coercive steps shall be taken against the petitioner.
Even otherwise we find the delay is sufficiently
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explained, on account of COVID restrictions.
Statement accepted and taken on record.
Having heard learned counsel for the parties as also perused the record made available, we dispose of the present petition in the following mutually agreeable terms:-
(a) We quash and set aside the impugned order dated 29th of September, 2020 (Annexure-3) passed by the Joint Commissioner, State Tax (Appeal), East Circle, Patna in Appeal Case No. G.S.T./P.C.W.-04/2020-21;
(b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, the appeal shall be decided on merits. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date;
(c) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Appellate Authority. However, if it is ultimately found that the petitioner’s
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deposit is in excess, the same shall be refunded within two months from the date of passing of the order;
(d) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately.
(e) Petitioner undertakes to appear before the Appellate Authority i.e. Joint Commissioner, State Tax (Appeal), East Circle, Patna on 26th of July, 2021 at 10:30 A.M., if possible through digital mode;
(f) The Appellate Authority shall condone the delay in filing the appeal and decide the appeal on merits after complying with the principles of natural justice;
(g) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired;
(h) During pendency of the appeal, no coercive steps shall be taken against the petitioner.
(i) The Appellate Authority shall pass a fresh order only after affording adequate opportunity to all
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concerned, including the writ petitioner;
(j) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;
(k) The Appellate Authority shall decide the appeal on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner;
(l) Liberty reserved to the petitioner to challenge the order, if required and desired;
(m) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;
(n) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch;
(o) We have not expressed any opinion on merits and all issues are left open;
(p) If possible, proceedings during the time of
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current Pandemic [Covid-19] be conducted through digital mode;
The instant petition sands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, also stands disposed of.
Learned counsel for the respondents undertakes to communicate the order to the appropriate authority through electronic mode.
(Sanjay Karol, CJ)
(S. Kumar, J)
Sujit/PKP-
AFR/NAFR CAV DATE Uploading Date Transmission Date
1 provisions across 1 enactments
Petitioner
Respondent
Tushar Thakur
S. Kumar Oral
As recorded by the court registry
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