Allowed

Amrendra Kumar Yadav, v. State of Bihar

Patna HC14 Feb 2022CWJC/2141/2022

Case brief

AI extract

What is this about?

The Patna High Court quashed the order cancelling the petitioner's GST registration and dismissed the appeal solely on grounds of delay. Citing the COVID-19 pandemic and the petitioner's bona fides, the court directed the Assessing Authority to withdraw the cancellation, provide an opportunity to comply, and decide the case on merits within two months without coercive steps.

What did the court decide?

Quashed the cancellation of registration and dismissed appeal; directed Assessing Officer to withdraw order, permit compliance by March 2, 2022, and decide on merits expeditiously.

Amrendra Kumar Yadav, Vs State of Bihar — GST and Indirect Tax | Patna HC (2022)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2141 of 2022

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

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Amrendra Kumar Yadav, Son of Shri Yogendra Prasad Yadav, resident of Ward No. 6, Hariraha, Rustampuri, P.O. Belahi Bhawanipur, P.S. Laukahi, Madhubani, Belahi Bhawanipur, Bihar-847108.

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... ... Petitioner/s

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Versus

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State of Bihar through the Commissioner of State Tax, having its office at Vikas Bhawan, Bailey Road, Patna.

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Dy. Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga,

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Bihar.

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Deputy Commissioner of State Tax Jhanjharpur, Bihar.

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... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mr.Vikash Kumar, SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT

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(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 offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)

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Date : 14-02-2022

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Heard learned counsel for the parties.

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

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Patna High Court CWJC No.2141 of 2022 dt.14-02-2022

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2/7

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In relation to the assessment proceedings, petitioner could not file the return, which prompted the Assessing Officer, namely, Respondent No. 3-Deputy Commissioner of State Tax, Jhanjharpur, Bihar to cancel the Registration vide impugned order dated 08.01.2020 in Reference No. ZA100120024419D (Annexure-3). The Appellate Authority i.e. Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga, Bihar has dismissed the petitioner’s appeal in Form GST APL -02, Ref. No. ZD100721002949M vide order dated 30.07.2021

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Patna High Court CWJC No.2141 of 2022 dt.14-02-2022 3/7

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(Annexure-5), solely on the ground of delay.

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Having heard learned counsel for the parties at length, we are of the considered view, more so in view of the provisions of Section 30 of the Bihar Goods and Service Tax Act, 2017, that the impugned order dated 08.01.2020 passed by Respondent No. 3 namely Deputy Commissioner of State Tax, Jhanjharpur, Bihar in Reference No. ZA100120024419D (Annexure-3) and the order dated 30.07.2021 passed by the Appellate Authority i.e. Additional Commissioner of State Tax, Darbhanga Division, Darbhanga, Bihar in Form GST APL -02, Ref. No. ZD100721002949M (Annexure-5) need to be quashed and set aside. The Appellate Authority, ought to have been indulgent, in condoning the delay, more so on account of the prevalent current Pandemic Covid-19. The Hon’ble Apex Court in several of its orders has extended the period of limitation, in complying with the statutory requirement in initiating the proceedings before the judicial forum. Perhaps, this fact has escaped the attention of the Appellate Authority. We are also of the considered view that the Assessing Officer, in view of the bona fides of the petitioner

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Patna High Court CWJC No.2141 of 2022 dt.14-02-2022 4/7

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ought to have invoked its power under Section 30 of the Act and by withdrawing the order of cancellation of Registration, afforded opportunity to the petitioner to comply with the statutory provisions not only by filing the returns, but also depositing the amount in terms of and under the provisions of the Act. We are satisfied of the petitioner’s bona fides of doing so expeditiously.

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Shri D.V. Pathy, learned counsel for the petitioner, states that within next two weeks petitioner shall file the returns; deposit the component of tax as also the interest, if any payable thereupon; and comply with the order passed by the Assessing Officer.

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Statement accepted and taken on record.

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As such, we dispose of the present writ petition in the following terms:

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(a) We quash and set aside the impugned order dated 08.01.2020 passed by Respondent No.3, namely Deputy Commissioner of State Tax, Jhanjharpur, Bihar in Reference No. ZA100120024419D (Annexure-3) (Annexure-3) and the order dated 30.07.2021 (Annexure-5) passed by the Appellate

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Patna High Court CWJC No.2141 of 2022 dt.14-02-2022 5/7

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Authority i.e. Additional Commissioner of State Tax, Darbhanga Division, Darbhanga, Bihar in Form GST APL -02, Ref. No. ZD100721002949M (Annexure5);

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(b) Petitioner shall appear before the Assessing Officer on 2^nd of March, 2022 at 10:30 A.M. before which date he shall fully comply with the provisions of law;

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

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

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

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(g) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take

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Patna High Court CWJC No.2141 of 2022 dt.14-02-2022 6/7

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unnecessary adjournment;

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(h) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner;

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(i) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties;

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

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

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

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Patna High Court CWJC No.2141 of 2022 dt.14-02-2022 7/7

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mode;

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The instant petition stands disposed of in the aforesaid terms.

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Interlocutory Application(s), if any, stands

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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/-

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AFR/NAFR
CAV DATE
Uploading Date	18.02.2022
Transmission Date

Amrendra Kumar Yadav, v. State of Bihar

Case brief

What is this about?

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Amrendra Kumar Yadav, v. State of Bihar

Case brief

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