TMI Blog2020 (11) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... t - principles of natural justice - HELD THAT:- It would be only more appropriate, as is also so submitted by Shri Gautam Kumar Kejriwal, learned counsel for the petitioner, that the petitioner approaches the appellate authority highlighting the issues raised before this Court, as also pointing out the errors apparent on the face of record, if any, enabling the authority to reconsider the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent/s : Mr. Pawan Kumar, AC to AG ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s):- a) For issuance of a writ in the nature of certiorari for quashing of an appellate order dated 05.03.2020 issued vide memo number 51 Bhagalpur whereby the appeal preferred by the petitioner has been rejected; b) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be a substitute for actual figures of purchase, sale, tax liability admitted by the petitioner in the return for the tax period in question; e) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case. Petitioner, inter alia, has assailed the order dated 5.3.2020 passed by Additional Commissioner of State Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kejriwal, learned counsel for the petitioner, that the petitioner approaches the appellate authority highlighting the issues raised before this Court, as also pointing out the errors apparent on the face of record, if any, enabling the authority to reconsider the petitioner s case based on the material so placed. Shri Pawan Kumar, learned counsel appearing for the State/authority, states that peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner shall appear before the appellate authority, either through physical or digital mode on 30.11.2020 at 10.30 A.M.; (b) The appellate authority shall consider all aspects and take a decision, preferably within a period of two months thereafter; (c) All issues are left open for we have not expressed any opinion on merits; (d) It shall be open to the appellate authority to pass a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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