9911796707
TMI Blog2021 (6) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the parties desire the matter be taken up today. Petitioner has prayed for the following relief(s):- "(i) For issuance of a writ in the nature of Certiorari or any other appropriate writ or order for quashing of order-in-appeal dated 28/01/2021 passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Saran Division, Chhapra whereby the appeal of the petitioner was dismissed only on the ground that the appellant has not submitted the certified copy of the impugned order in time, and further be pleased to quash the assessment order-in- original contained in Ref. No. ZAl003200086l3H dated 06/03/2020 passed under the signature of respondent no. 5 and the consequential demand notice contained in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 are not applicable in the case of the petitioner. (v) Be pleased to stay the operation of the demand notice contained in Form GST DRC-07 dated 06/03/2020 levying tax amounting to Rs. 17,1l,1ll.19/- (Rs. Seventeen lacs, eleven thousand, one hundred and eleven and nineteen paise only) alongwith interest of Rs. 93,540.67/- (Rs. Ninety three thousand, five hundred and forty and sixty seven paise only) and penalty of Rs. 1,76,879.28/- (Rs. One lacs and seventy six thousand eight hundred and seventy nine and twenty eight paise only), totalling to Rs. 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, during the pendency of the present writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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. On the other hand, Shri Vikash Kumar, learned Standing Counsel No. 11, states that he has no objection with the matter being remanded to the appellate authority for consideration of the petitioner's case on its own merit in accordance with law. In view of the same, the petition stands disposed of in the following mutually agreeable terms:- (a) Impugned order dated 28/01/2021 passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Saran Division, Chhapra stands set aside; (b) Petitioner shall appear before the appropriate authority on 16th of June, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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