TMI Blog2021 (3) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... f the act is directory and not mandatory. HELD THAT:- The impugned order dated 14.09.2019 passed by the Respondent No. 3, the Assistant Commissioner of Sate Taxes, Bhagalpur Circle, Bhagalpur, needs to be quashed and set aside, for the same to have been passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously prejudicing the petitioner inasmuch as, without affording any adequate opportunity of hearing or assigning any reason. Petitioner, states that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum of ₹ 1,50,000/- with the appropriate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due date and imparts all characteristics of a return valid and acceptable in terms of law; d) For further holding a declaration that the nature of jurisdiction conferred under Section 62(1) of the act to make a best judgment assessment of an assessee having defaulted in filing a monthly return is not penal in nature rather it is a discretionary power exerciseable to fill up the gap in the records maintained for the sale purchase turnover, tax liability admitted and paid and input tax credit to which an assessee may be entitled to for a particular month and therefore once a valid return is filed by the assessee even after due date but with due compliance of section 47 of the act, the best judgment assessment made under section 62(1) sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties, petitioner is ready and willing to deposit a sum of ₹ 1,50,000/- with the appropriate authority on or before 09.03.2021. Statement accepted and taken on record. It stands clarified that deposit of such amount would be without prejudice to the respective rights and contentions of the parties and the order which the authority may pass upon the matter being remanded for consideration afresh. As such, purely on a limited ground, we quash and set Patna High Court CWJC No.1979 of 2021 dt.03-03-2021 aside the impugned order 14.09.2019 passed by the Respondent No. 3, the Assistant Commissioner of Sate Taxes, Bhagalpur Circle, Bhagalpur for the period June 2019 under Section 62(1) of Bihar Goods and Service Tax Act, 2017, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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