TMI Blog2021 (7) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. Petition disposed off. - Civil Writ Jurisdiction Case No. 9776 of 2021 - - - Dated:- 7-7-2021 - HONOURABLE CHIEF JUSTICE SANJAY KAROL AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr. D.V. Pathy, Advocate For the Respondent/s : Mr. Vivek Prasad, GP-7 For the Union of India : Dr. K.N. Singh, Addl. S.G. Mr. Anshuman Singh, Sr. S.C., CGST CX ORAL JUDGMENT (Per: HONOURABLE THE CHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal be quashed. iv) the order dated Nil (as contained in Annexure-6) for the Tax Period August 2019 passed by the respondent no.3 under section 74(9) of the BGST Act be quashed. v) for granting any other relief(s) to which the petitioner is otherwise found entitled to. It is brought to our notice that vide impugned order dated 13.02.2021 (as contained in Annexure-8) passed by the Respondent No. 2 namely the Additional Commissioner of State Tax (Appeal), West Division, Patna in Form GST APL-02, the appeal of the petitioner against the order dated 07.03.2020 passed by Respondent No.3, the Joint Commissioner of State Tax Danapur Circle, Patna (as contained in Annexure-4) under section 74 of the Bihar Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order dated order dated 13.02.2021 (as contained in Annexure-8) passed by the Respondent No. 2 namely the Additional Commissioner of State Tax (Appeal), West Division, Patna in Form GST APL-02, the order dated 07.03.2020 passed by Respondent No.3, the Joint Commissioner of State Tax Danapur Circle, Patna (as contained in Annexure-4) under section 74 of the Bihar Goods and Services Tax Act, 2017 in GSTIN No.10AACCR9102P1ZE; and summary of order dated 07.03.2020 in Form GST DRC-07 in Reference No. ZA100320009180P; (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er affording adequate opportunity to all concerned, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (l) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (m) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (n) Liberty reserved to the petitioner to challenge the order, if required and desired; (o) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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