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2021 (3) TMI 369 - HC - GSTPrinciples of Natural Justice - ex-parte order - validity of statutory return in form GSTR 3B - primacy over the figures determined by the respondent number 4 in terms of the best judgment assessment made under Section 62(1) of the Goods And Services Tax Act, 2017 - permission of filing of a monthly return after due date - nature of jurisdiction conferred under Section 62(1) of the act to make a best judgment assessment of an assessee having defaulted in filing a monthly return - declaration sought that Section 62(2) of the act is directory and not mandatory. HELD THAT:- The impugned order dated 14.09.2019 passed by the Respondent No. 3, the Assistant Commissioner of Sate Taxes, Bhagalpur Circle, Bhagalpur, needs to be quashed and set aside, for the same to have been passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously prejudicing the petitioner inasmuch as, without affording any adequate opportunity of hearing or assigning any reason. Petitioner, states that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum of ₹ 1,50,000/- with the appropriate authority on or before 09.03.2021 - The petitioner shall deposit a sum of ₹ 1,50,000/- with the authority on or before 09.03.2021 - the petitioner shall appear before the authority on 09.03.2021 in his office at 10:30 A.M., on which date he shall place on record additional material, if so required and desired. Petition disposed off.
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