TMI Blog2021 (7) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No. 3 namely the Assistant Commissioner of State Tax, (Patliputra), Pant Bhawan, Bailey Road, Patna, Bihar committed mistake in passing the impugned order - HELD THAT:- Well, the stand taken by the officer is quite fair, but we only fail to understand as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out the difference, wide enough for anyone to notice in imposing the amount of penalty, did the officer realizing his mistake, agreed to rectify the same. We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other appropriate writ/s, order/s direction/s for the following reliefs: (i) Directions to respondents to stay the proceedings initiated by the respondent no.3 and further restrain respondents from resorting to any coercive measure against the Petitioner. (C) To any other relief/s to which the petitioners are found entitled to. (iii) Rectification order dated 08.04.2021 along with summary of rectification order in FORM GST DRC-08 dated 08.04.2021 Issued by respondent no.3 in violation of principles of natural justice. Shri Vivek Prasad, learned Government Pleader No. 7, under instructions fairly states that the authority below i.e. Respondent No. 3 namely the Assistant Commissioner of State Tax, (Patliputra), Pant Bhawan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing mutually agreeable terms:- (a) We quash the impugned order dated 14th of February, 2021 in Form GST DRC-01 vide Reference No. ZD100221009926X, summary of the order dated 23.02.2021 in Form GST DRC-07 vide Reference No. ZD1002210127638 passed by Respondent No. 3 namely the Assistant Commissioner of State Tax, (Patliputra), Pant Bhawan, Bailey Road, Patna, Bihar, as also the rectification order dated 8th of April, 2021 in Reference No. ZD100421000910F (Annexure-12) and summary of Rectification/Withdrawal Order dated 8th of April, 2021 (Annexure-13) with a direction to the Assessing Officer to pass a fresh order in terms of the provisions of the Central Goods and Services Tax Rules 2017 as also the Bihar Goods and Service Tax Rules 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge the order, if required and desired; (m) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (n) 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 dispatch; (o) We have not expressed any opinion on merits and all issues are left open; (p) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode; The instant petition sands disposed of in the aforesaid terms. Interlocutory Application(s), if any, stands disposed of. Learned counsel for the respondents undertakes to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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