TMI Blog2021 (6) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... nature, needs to be set aside only on the ground that it does not even contain the reasons necessarily required for making the order self-explainable and/or comprehensible. The Appellate Authority summarily dismissed the appeal without assigning any cogent reason, thus, seriously prejudicing the petitioner s cause and case - It is stated before this Court that the petitioner has already deposited 100 per cent of the amount making the appeal mature to be heard on merits. Impugned order passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Saran Division, Chhapra stands set aside - Petitioner shall appear before the appropriate authority on 16th of June, 2021 at 10:30 A.M., if possible through digital mode - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 1,76,879.28/- (Rs. One lacs and seventy six thousand eight hundred and seventy nine and twenty eight parse only), totalling to ₹ 19,81,531/- (Rs. Nineteen lacs, eighty one thousand, five hundred and thirty one only) for the period April 2018 to March 2019 - Financial Year 2018-19. (ii) For issuance of an appropriate writ, order or direction for holding and declaring the Section 16(4) of the Central / Bihar Goods and Service Act, 2017 as ultra vires the provisions of Article 14, 19(1)(g) and 300A of the Constitution of India and also being violative of Section 16(1) and (2) and the basic structure of CGST/BGST Act, 2017. (iii) For issuance of an appropriate writ, order or direction for holding and declaring the Rule 61(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, and further be pleased to issue the writ of mandamus, or any other appropriate writ or direction, commanding the respondents to withdraw the attachment orders and unfreeze the following bank accounts of the petitioner (1) Bank account no. 60220844946 in the name of Jagdamba hardware, (2) Bank account no. 60332637456 and (3) Bank account no. 60175677940 both in the name of the petitioner Pankaj Sharma, all three bank accounts are with the Bank of Maharashtra, Chhapra branch, and further be pleased to restrain the respondents from taking any coercive action against the petitioner. (vii) For issuance of any other appropriate writ, order or direction which Your Lordships may deem fit and proper in the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... takes to fully cooperate in such proceedings and not take unnecessary adjournment; (e) The appellate authority shall decide the appeal on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner, in compliance of the principles of natural justice; (f) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (g) We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same shall be dealt with, in accordance with law and with reasonable dispatch. (h) We have not expressed any opinion on merits and all issues are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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