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Judgment
Petitioner has prayed for the following relief(s):
“i) the order dated 15.02.2019 (as contained in Annexure-8 series) passed by the respondent no.3 for the period 2010-11 under section 31 of the
Bihar Value Added Tax Act, 2005 be quashed.
ii) the notice of demand dated 15.02.2019 (as contained in Annexure-8 series) issued by the respondent no.3 for the period 2010-11 be stayed.
iii) for a direction to the respondent no.3 not to encash the cheques illegally collected to recover the whole of the amount of tax and penalty raised in
pursuance of the impugned order of reassessment.
iv) for a direction to refund the amount of tax and penalty illegally collected in pursuance of the impugned order of reassessment.
v) for granting any other relief(s) to which the petitioner is otherwise found entitled to.â€
Shri D.V. Pathy, learned counsel for the petitioner states that without prejudice to the respective rights and contentions of the parties, petitioner is
ready and willing to deposit a sum of Rs. 20 lacs with the appropriate authority within a period of two weeks from today. Statement accepted and
taken on record.
It stands clarified that deposit of such amount would be without prejudice to the respective rights and contentions of the parties and the order which
the authority may pass upon the matter being remanded for consideration afresh.
Having heard learned counsel for the parties, as also perused the record, we are in agreement with Shri D.V. Pathy, learned counsel for the petitioner,
that the principles of natural justice, in passing the order stands violated.
Also, we find the order to be absolutely cryptic in nature, without assigning any reasons, more so with regard to imposition of penalty.
As such, purely on a limited ground, we quash and set aside the impugned order dated 15th of February, 2019, passed by the Joint Commissioner of
State Tax, Siwan Circle, Siwan, in I/R No. 11/13-14, as contained in Annexure-8 series, with further mutually agreeable directions that- (a) the
petitioner shall deposit a sum of Rs. 20 lacs with the authority on or before 28th of December, 2020; (b) the petitioner shall appear before the authority
on 28th of December, 2020 in his office at 10:30 A.M., on which date he shall place on record additional material, if so required and desired; (c) also,
further opportunity shall be afforded to the parties to place additional material, if so required and desired; (d) petitioner undertakes to fully cooperate
and not take any unnecessary adjournment; (e) the authority shall decide the matter on merits, in compliance of the principles of natural justice, on or
before 31st of March, 2021; (f) liberty reserved to the parties to take recourse to such remedies as are otherwise available in accordance with law;
(g) we have not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice. (h) if necessary,
proceedings during the time of current Pandemic [Covid-19] would be conducted through digital mode; (i) needless to add, with the passing of the
order, if it is eventually found that the deposit made by the petitioner is in excess of the amount determined due and payable, the same shall positively
be refunded expeditiously as per the provisions of the statute.
The instant petition stands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, shall stand disposed of.