Allowed

Mayank Singh, v. The State of Bihar through the Secretary-cum-Commissioner of State Tax

Patna HC24 Jun 2021CWJC/4574/2021

Case brief

AI extract

What is this about?

The High Court quashed the order rejecting the petitioner's tax appeal on limitation grounds. The court directed the appellate authority to decide the appeal on merits, condone the delay attributed to COVID restrictions, de-freeze bank accounts, and refrain from coercive steps during the appeal's pendency.

What did the court decide?

Quashed the order barring appeal by limitation; directed appeal to be decided on merits; ordered de-freezing of bank accounts and stoppage of coercive steps.

Mayank Singh, Vs The State of Bihar… — Constitutional and Fundamental Rights | Patna HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No. 4574 of 2021

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======================================================

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-Versus-

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…………… Respondents

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====================================================== Appearance : For the Petitioner/s : Mr. Parijat Saurav, Advocate For the Respondent/s : Mr. Vikash Kumar, S.C. 11

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======================================================

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

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===================================================== (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

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Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

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from

their

residences/ofÏces.)

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Date : 24-06-2021

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Petitioner has prayed for the following relief(s):

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Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021

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It is brought to our notice that vide impugned order dated 6^th of November, 2020 (Annexure-7) passed by the Respondent No. 2 namely The Additional Commissioner of State Taxes (Appeal), West Division, Patna in Reference No. ZD101120000427H, the appeal of the petitioner against the assessment order-in-original no. 5391 contained in Form GST ASMT-13 dated 12.09.2019 passed by Respondent No. 4 namely The Assistant Commissioner of State Tax, Patna Central Circle, Patna has been rejected merely on the grounds of being barred by limitation.

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In our considered view, the delay stands sufficiently explained on account of COVID restrictions.

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Learned counsel for the petitioner states that the

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Patna High Court CWJC No. 4574 of 2021 dt. 24-06-2021 4/7

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entire amount in terms of the demand raised by the department stands recovered from the petitioner.

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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.

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Statement accepted and taken on record.

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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:-

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(a) We quash and set aside the impugned order dated 6^th of November, 2020 (Annexure-7) passed by the Respondent No. 2 namely The Additional Commissioner of State Taxes (Appeal), West Division, Patna in Reference No. ZD101120000427H;

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(b) The appeal shall be decided on merits by passing a speaking order;

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(c) If it is ultimately found that the amount recovered from the petitioner is in excess, the same shall be refunded within two months from the date of passing of the order;

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(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.

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(e) Petitioner undertakes to appear before the Appellate Authority i.e. The Additional Commissioner of State Taxes (Appeal), West Division, Patna on 26^th of July, 2021 at 10:30 A.M., if possible through digital mode;

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(f) The Appellate Authority shall condone the

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delay in filing the appeal and decide the appeal on merits after complying with the principles of natural justice;

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(g) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired;

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(h) During pendency of the appeal, no coercive steps shall be taken against the petitioner.

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(i) The Appellate Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner;

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(j) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;

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(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;

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(l) Liberty reserved to the petitioner to challenge the order, if required and desired;

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(m) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;

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(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;

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(o) We have not expressed any opinion on merits and all issues are left open;

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(p) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through

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digital mode;

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The instant petition sands disposed of in the aforesaid terms.

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Interlocutory Application(s), if any, also stands disposed of.

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Learned counsel for the respondents undertakes to communicate the order to the appropriate authority through electronic mode.

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(Sanjay Karol, CJ)

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(S. Kumar, J)

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Sujit/PKP-

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Mayank Singh, v. The State of Bihar through the Secretary-cum-Commissioner of State Tax

Case brief

What is this about?

What did the court decide?

Mayank Singh, v. The State of Bihar through the Secretary-cum-Commissioner of State Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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