TMI Blog2020 (2) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act - HELD THAT:- It is found that the order to be not assigning any reasons whatsoever - Also, prior to passing of the impugned order, no opportunity of hearing was ever afforded to the writ-petitioner. As such, there was gross violation of principles of natural justice in passing of the impugned order, which is hereby quashed with the certain directions - Petitioner shall appear before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or issuance of a writ in the nature of certiorari for quashing of the order dated 26.09.2018 passed by the respondent no. 3 being illegal and without jurisdiction in terms of Section 39, 46, 47 and 50 of the Bihar Goods and Service Tax Act, 2017 (hereinafter referred to as the Act for short); b) For issuance of a writ in the nature of certiorari for quashing of the notice of demand in form D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act could be attracted in the case of the petitioner when there is no tax liability at all is due (neither admitted tax nor any demand of tax is due) for the period in question that is the month of September 2017 till the month of June 2018 and as such the entire action of respondent no. 3 suffers from jurisdictional error. e) For grant of any other relief or reliefs to which the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o place on record additional material, if so required/desired and only thereafter the officer shall pass a fresh order assigning reason, in accordance with law. (b) Needless to add that the officer shall assign sufficient reasons while passing the order. (c) Copy of the order passed by the officer shall be provided to the petitioner. (d) If aggrieved, petitioner may assail the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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