TMI Blog2021 (8) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... A HIGH COURT - 2021 (50) G. S. T. L. 455 (Pat.) - Principles of natural justice - ex-parte order - compliance with the pre-deposit - HELD THAT:- The order is found to be absolutely cryptic in nature, without assigning any reason, more so with regard to the imposition of penalty. As such, purely on a limited ground, the impugned order passed by respondent no.3, namely the Joint Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Rule 99 of the Bihar Goods and Service Tax Act, 2017, an order under section 73 of the Bihar Goods and Service Tax Act, 2017 has been passed, by the respondent no. 3, namely the Joint Commissioner of State Taxes, Patna South Patna West Circle, District Patna, determining a liability of a total sum of ₹ 20,15,293.14, upon the petitioner; (ii) To direct the respondents to pass a fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yabir Bharti, learned counsel for the petitioner, that the principles of natural justice, in passing the order stands violated. Also, we find the order to be absolutely cryptic in nature, without assigning any reason, more so with regard to the imposition of penalty. As such, purely on a limited ground, we quash and set aside the impugned order dated 20.08.2019, passed by respondent no.3, na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served to the parties to take recourse to such remedies as are otherwise available in accordance with law; (g) we have not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice. (h) if necessary, proceedings during the time of current Pandemic [Covid-19] would be conducted through digital mode; (i) needless to add, with the passing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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