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TMI Blog2013 (3) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... d N.V. Kalantri for the Respondent. JUDGMENT J.P. Devadhar, J. - Heard. Rule, returnable forthwith. By consent, the petition is taken up for final hearing. 2. This writ petition is filed to challenge the order in original dated 12th September, 2012 whereby the refund claim of the petitioner for the period from April, 2011 to June, 2011 has been rejected. 3. The grievance of the petitioner is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly, it is contended that in spite of several opportunities given to produce additional documents, the petitioner has failed to produce those documents and, therefore, the assessing officer was justified in passing the impugned order. Thirdly, it is contended in para 22 of the order in original ('OIO') the A.O., after noticing the discrepancy in the C.A. certificate and the documents furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the petitioner have been allowed in the past by the A.O. as also the Commissioner (A), but does not give a single reason to why he disagrees with the earlier decisions of the A.O. and the Commissioner (A). According to the A.O., in spite of repeated adjournments, the petitioner has failed to furnish the additional information called for by the A.O. Assuming that the petitioner has failed to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the A.O. much prior to the passing of the impugned order in original by the A.O. In spite of the specific explanation given by the assesse, the impugned order has been passed without considering the reconciliation statement submitted by the petitioner. 8. The above conduct of the A.O. in arriving at a conclusion that the certificate issued by the C.A. is false, without considering the explan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho has passed the impugned order does not have open mind and, therefore, cannot pass order impartially. 9. In these circumstances, we set aside the order in original dated 12th September, 2012 and remand the matter back for fresh decision on merits and in accordance with law. Since the Deputy Commissioner of Service Tax, who has passed the impugned order has a prejudiced and biased mind in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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