TMI Blog2021 (6) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Petitioner undertakes to appear before the Assessing Officer on 26th of July, 2021 at 10:30 A.M., if possible through digital mode - Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired - petition disposed off. - Civil Writ Jurisdiction Case No. 10077 of 2021 - - - Dated:- 11-6-2021 - HONOURABLE CHIEF JUSTICE SANJAY KAROL, AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Vivek Prasad, G.P. 7 Mr. Vikash Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount in demand (tax, interest and penalty) as contained in the order dated 09.02.2020 during the pendency of the present writ application; e) For further issuance of a writ or order or direction upon the respondent No. 3 to refund the amount already recovered from the petitioner in exercise of powers under section 79 of the Bihar act 2017; f) For further holding and a declaration that the impugned order dated is in teeth of the provision of law under section 75 (5) of the Bihar act 2017 which permits grant of at least three opportunities to the petitioner in case an order of determination of liability of the petitioner was sought to be passed; g) For grant of any other relief or reliefs to which the petitioner is foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order of assessment 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. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order dated 9th of February, 2020 by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in GSTIN 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., if possible through digital mode; (g) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (h) The Assessing Officer shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (i) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (j) The Assessing Officer shall decide the matter on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (k) Liberty reserved to the petitioner to challenge the order, if required and desired; (l) Equally, libe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
