SHREE VISHNU VISHAL PAPER MILLS PVT. LTD Vs. STATE OF BIHAR
LAWS(PAT)-2022-1-40
HIGH COURT OF PATNA
Decided on January 20,2022

Shree Vishnu Vishal Paper Mills Pvt. Ltd Appellant
VERSUS
STATE OF BIHAR Respondents

JUDGEMENT

- (1.) Heard learned counsel for the parties.
(2.) Petitioner has prayed for the following relief(s):- i) the order dtd. 31/12/2019 (as contained in Annexure -8 Series) passed by the respondent.2 for the period 2015 - 16 be quashed. ii) the notice of demand dtd. 31/12/2019 (as contained in Annexure -8 Series) issued by the respondent no.2 for the period 2015 - 16 be quashed. iii) for granting any other relief (s) to which the petitioner is otherwise found entitled to. Petitioner has prayed for quashing of the order dtd. 31/12/2019 passed by Respondent No. 2 namely the Joint Commissioner of State Tax, North Circle, Patna and the notice of demand under Sec. 25 and Sec. 39 of the Bihar Value Added Tax Act, 2005 (Notice Id- N120284432447340) dtd. 31/12/2019 (Annexure- 8 series).
(3.) The order appears to be ex parte in nature. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. ;


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