TMI Blog2019 (4) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... default may not be sufficient to shut the doors for such assessee and for proceeding ex parte. Section 31 of the Act has a purpose behind when it allows the assessee to present his case before any such order is passed and obviously an ex parte order passed is an exception to the legislative intent as well as the object behind the principle of due representation. May be, where an assessee continues to default on a notice, the assessing authority has valid reasons to proceed ex parte but a casual default of the present kind may not be sufficient enough to deny the assessee such right of representation. Matter remanded to the assessing authority, i.e., respondent No. 4, Assistant Commissioner of Commercial Taxes, Munger Circle, Munger, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onic mail service, is satisfied. The learned counsel in support has produced the file relating to the proceedings in question to support the service of notice through electronic mail. 4. Mr. Jha while accepting the default on the part of the petitioner in not checking on the e-mail submits that in similar circumstances existing, a Co-ordinate Bench while considering the similar issues arising from C.W.J. C. No. 11798 of 2017 (Aariket Traders v. State of Bihar), C. W. J. C. No. 17606 of 2016 (Kohinoor Boot House v. State of Bihar) and C. W. J. C. No. 7971 of 2018 (Freezer Point v. State of Bihar [2019] 67 GSTR 140 (Patna)) and while following the principle of substantial justice, has remitted the matter before the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger, to consider the matter afresh and for its disposal in accordance with law with due opportunity of hearing to the petitioner who shall present himself before the assessing authority on April 30, 2019, at 11 a.m. with all supporting papers in response to the issues that has been taken note of by the assessing authority while passing the assessment order which issues will be treated as a notice by the petitioner to file his response thereto. 8. Be it noted that any failure on the part of the petitioner to present himself on the date as pointed above would permit the assessing authority to proceed in accordance with law. 9. As a result of the discussion above, the assessment order dated March 30, 2018 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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