JUDGMENT

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.

1. Learned counsel for the parties desire the matter be taken up today.

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 31.01.2020 and summary of order in form GST DRC - 07 dated 02.02.2020 under rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the "Bihar rules 2017" for short) passed and issued by the respondent number 3 under section 74 (1) of the Bihar Goods And Service Tax Act, 2017 (hereinafter referred to as the "Bihar act 2017" for short);

b) For issuance of a writ in the nature of certiorari for quashing of the order dated 04.03.2021 passed by the respondent number 2 whereby the appeal preferred by the petitioner against the original order dated 31.01.2020 has been rejected on grounds of delay;

c) For holding and a declaration that the impugned order dated 31.01.2020 passed by the respondent No. 3 is highly cryptic. misconceived, no speaking and violative of principles of natural justice as on the one hand the said respondent records absence of any response of the petitioner and on the other hand records inadequacy of the reply submitted by the petitioner which are self-contradictory and exposes the preconceived mindset of the said authority;

d) For issuance of a writ or order or direction holding the action of the respondent number 3 already taken in terms of section 79 (1) (c) of the Bihar act 2017 for recovery of the amount of tax, interest and penalty imposed in terms of the order dated 31,01.2020 being illegal and without jurisdiction as it is not preceded by due compliance of the condition mandated in the proviso to section 78 of the Bihar act 2017;

e) For issuance of a writ or order or direction restraining the respondent No. 1 from making any coercive recovery of the amount in demand {tax, interest and penalty) as contained in the order dated 31.01.2020 during the pendency of the present writ application;

f) For further issuance of a writ or order or direction upon the respondent No. 3 to refund of the amount already recovered from the petitioner in exercise of powers under section 79 of the Bihar act 2017;

g) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case.

2. It is brought to our notice that post passing of the impugned order dated 31st of January, 2020 by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in GSTIN 10CRMPP7096L1Z5, under Section 74 of the Bihar Goods And Service Tax Act, 2017, petitioner's bank account(s) also stands attached. Also, post passing of the impugned order dated 31st of January, 2020, and summary of order in Form GST DRC-07 dated 2nd of February, 2020 passed by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in Reference No. ZA100220000371V under Rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017, petitioner preferred an appeal bearing Appeal Case No. MGGST 32/20-21, which was rejected vide Patna High Court CWJC No. 9125 of 2021 dt. 11-06-2021 order dated 4th of March, 2021 by Respondent No. 2, namely The Additional Commissioner of State Taxes (Appeals), Bhagalpur Division, Bhagalpur, only on the ground of delay.

3. Learned counsel for the Revenue, on the ground of availability of equally alternative efficacious remedy vehemently opposed the prayer made on behalf of the petitioner.

4. 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 fo