TMI Blog2021 (6) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... mine 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. Impugned order set aside - petition allowed. - Civil Writ Jurisdiction Case No. 9781 of 2021 - - - Dated:- 11-6-2021 - Sanjay Karol, C.J. and S. Kumar, J. For the Appellant : Gautam Kumar Kejriwal , Advocate For the Respondents : Vikash Kumar , S. C JUDGMENT Sanjay Karol, C.J. 1. Learned counsel for the parties desire the matter be taken up today. 2. Petitioner has prayed for the following relief(s): a) For issuance of a writ in the nature of certiorari for quashing of the order dated 01.03.2020 and summary of order in form GST DRC-07 dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due compliance of the condition mandated in the proviso to section 78 of the Bihar act 2017; f) For issuance of a writ or order or direction restraining the respondent No. 3 from making any coercive recovery of the amount in demand (interest) as contained in the order dated 01.03.2020 during the pendency of the present writ application; g) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case. 3. It is brought to our notice that post passing of the impugned order dated 1st of March, 2020 by Respondent No. 3 namely The Assistant Commissioner of State Taxes, Munger Circle, Munger in GSTIN 10AKAPP4432B1Z0, under Section 74 of the Bihar Goods And Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yable 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 1st of March, 2020 by Respondent No. 3 namely The Assistant Commissioner of State Taxes, Munger Circle, Munger in GSTIN 10AKAPP4432B1Z0, under Section 74 of the Bihar Goods And Service Tax Act, 2017, summary of order in Form GST DRC-07 dated 1st of March, 2020 passed by Respondent No. 3 namely The Assistant Commissioner of State Taxes, Munger Circle, Munger in Reference No. ZA100320000195N; as also the appellate order dated 3rd of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding 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, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (m) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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