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2021 (7) TMI 740 - HC - GSTViolation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure as prescribed in Rule 142 of the Central Goods and Service Tax Rules 2017 (CGST Rules, 2017) and Bihar Goods and Service Tax Rules, 2017 - Summary of order in FORM GST DRC-07, issued by respondent, without issuing the order under section 73(9) of the CGST Act, 2017 - learned Government Pleader under instructions fairly states that the authority below i.e. Respondent No. 3 namely the Assistant Commissioner of State Tax, (Patliputra), Pant Bhawan, Bailey Road, Patna, Bihar committed mistake in passing the impugned order - HELD THAT:- Well, the stand taken by the officer is quite fair, but we only fail to understand as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out the difference, wide enough for anyone to notice in imposing the amount of penalty, did the officer realizing his mistake, agreed to rectify the same. We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. Reliance placed in the case of PINAX STEEL INDUSTRIES PVT. LTD. VERSUS THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY CUM COMMISSIONER, PATNA., THE JOINT COMMISSIONER OF STATE TAXES, DANAPUR CIRCLE, PATNA. DEPARTMENT OF STATE TAXES, [2021 (2) TMI 748 - PATNA HIGH COURT] where the order of assessment passed by the Assessing Officer was quashed. The order of assessment passed by the Assessing Officer is set aside - petition disposed off.
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