TMI Blog2020 (1) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... period of 15 days and it is upon failure of the petitioner in terms of such notice that any action could have been taken under the provisions of the act if so applied - liability of interest under Section 50 of the Act - HELD THAT:- The order to be not assigning any reasons whatsoever. Also, it is noticed that prior to passing of the impugned order, no opportunity of hearing was ever afforded to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the petitioner and learned counsel for the respondents. Petitioner has prayed for the following relief: a) For 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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion could have been taken under the provisions of the act if so applied; d) For further holding and a declaration that no liability of interest under Section 50 of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate authority on 28.01.2020, whereafter the proceedings shall commence afresh, affording opportunity of proper hearing to the petitioner, also enabe to 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 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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