Savitri Technocrafts Private Limited And Anr vs State Of Bihar And Ors

Petitioner has prayed for the following relief(s):

a) For issuance of a writ in the nature of certiorari for quashing of the ex-parte order dated 29.11.2018 passed by the respondent Assistant

Commissioner of State Taxes, Patna Central Circle Patna (hereinafter referred to the respondent Assessing Authority for short) and also for quashing

of the consequent demand notice dt. 29.11.2018 issued by the said respondent;

b) For issuance of appropriate writ or order or direction for release of the savings bank account of the petitioner number 2 which has been attached

illegally by the respondent Assessing Authority for the tax liabilities of the petitioner number 1 company;

c) For issuance of a writ in the nature of prohibition restraining the respondents especially the respondent Assessing Authority from taking any

coercive action against the petitioner’s for recovery of the amount of penalty imposed in terms of the impugned order of assessment dated

29.11.2018 and the consequent demand notice issued by the said respondent;

d) For holding and a declaration that the action of the respondent assessing authority in attachment of bank account (savings) of the petitioner number

2 in connection with outstanding assessed amount of the petitioner number 1 company is illegal, bad and unsustainable in the eye of law;

e) For any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of the case.â€​

After the matter was heard for some time, learned counsel for the petitioner submits that petitioner shall be content if a direction is issued to the

concerned respondents to consider and decide the representation which the petitioner shall be filing for redressal of the grievance(s).

State has no objection to the same.

As such, petition is disposed of in the following terms:

The petitioner shall file a representation before the authority concerned within a period of four weeks.

The concerned respondent is directed to consider and decide such representation expeditiously and preferably within a period of one month from the

date of its filing along with a copy of this order.

The proceedings, during the time of current Pandemic- Covid-19 shall be conducted through digital mode, unless the parties otherwise mutually agree

to meet in person i.e. physical mode.

Equally, liberty is reserved to the petitioner to take recourse to such alternative remedies as are otherwise available in accordance with law.

We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same

shall be dealt with, in accordance with law and with reasonable dispatch.

Needless to add, while considering such representation, principles of natural justice shall be followed and due opportunity of hearing afforded to the

parties.

Liberty reserved to the petitioner to approach the Court, if the need so arises subsequently on the same and subsequent cause of action.

We have not expressed any opinion on merits.

The petition stands disposed of in the aforesaid terms.

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