TMI Blog2021 (6) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... se; (b) order passed ex-parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Petition disposed off. - Civil Writ Jurisdiction Case No. 8451 of 2021 - - - Dated:- 7-6-2021 - HONOURABLE CHIEF JUSTICE SANJAY KAROL, AND HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Learned counsel for the parties desire the matter be taken up today. Petitioner has prayed for the following relief(s):- a) For holding and a declaration that the provision of law incorp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r holding and a declaration that the provision of law incorporated under section 16 (4) of both the central and state act creates a situation of double taxation of one particular transaction which is impermissible in terms of the provisions of both the central and state act as double taxation has not been specifically prescribed anywhere under both the legislations; g) further holding and declaration that in absence of any restriction upon filing of returns for any part of the preceding financial year even after the month of September of the following financial year under the provisions of both the central and state act the denial of input tax credit in terms of section 16 (4) of both the acts is ultra vires the meaning and purpose ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of section 16 (4) of both the acts; l) For further issuance of a direction or order restraining the respondent number 4 from taking any coercive action for recovery of the amount in demand from the petitioner during the pendency of the present writ application or for a direction for refund of the part or whole of the amount in case recovered from the petitioner in exercise of powers under the provisions of both the central and Bihar act during the pendency of the writ application; m) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case. During the course of submission, petitioner confined his relief with respect to prayer clause k and l , reservin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes, Sasaram Circle, Sasaram in Reference No. ZA100320005582H [GSTIN No. 10AOCPS4190K2ZW] under Section 73 of the State Act and summary of order issued in form GST DRC-07 dated 05.03.2020 in Reference No. ZA100320005582H under Section 73 of the State Act.; (b) We accept the statement of the petitioner that 10 per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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