9911796707
TMI Blog2021 (6) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated communicated to the petitioner vide summary of order in form GST DRC - 07 dated 09.02.2020 under rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the "Bihar rules 2017" for short) passed and issued by the respondent number 3 under section 74 (1) of the Bihar Goods And Service Tax Act, 2017 (hereinafter referred to as the "Bihar act 2017" for short) being illegal and violative of principles of natural justice; b) For issuance of a writ in the nature of certiorari for quashing of the order dated 03.03.2021 passed by the respondent number 2 whereby the appeal preferred by the petitioner against the original order dated 09.02.2020 has been rejected on grounds of delay; e) For issuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in GSTIN 10AOPPM5755H2ZR, under Section 74 of the Bihar Goods And Service Tax Act, 2017, petitioner's bank account(s) also stands attached. Also, post passing of the impugned order dated 9th of February, 2020, and summary of order in Form GST DRC-07 dated 9th of February, 2020 passed by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in Reference No. ZA1002200093689 under Rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017, petitioner preferred an appeal bearing Appeal Case No. MGGST 35/20-21, which was rejected vide order dated 3rd of March, 2021 by Respondent No. 2, namely The Additional Commissioner of State Taxes (Appeals), Bhagalpur Division, Bhagalpur, only on the ground of delay. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce No. ZA1002200093689; as also the appellate order dated 3rd of March, 2021 passed by Respondent No. 2, namely The Additional Commissioner of State Taxes (Appeals), Bhagalpur Division, Bhagalpur in Appeal Case No. MGGST 35/20-21. (b) We accept the statement of the petitioner that ten 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 by the Assessing Officer. However, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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