TMI Blog2021 (9) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Order set aside - Matter restored back with directions - Petition disposed off. - Civil Writ Jurisdiction Case No.14453 of 2021 - - - Dated:- 26-8-2021 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr.D.V.Pathy, Advocate For the Respondents : Mr.Vivek Prasad ( GP 7 ) JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon ble the Chief Justice/Hon ble Judges through Video Conferencing from their residential offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the solitary ground of delay in filing the appeal be quashed. vi) 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 28.12.2020 passed by the Respondent No. 2 namely the Additional Commissioner of State Tax (Appeal), Tirhut Division, Muzaffarpur, in Appeal Case No. GST/MZ-45/2020-21, the appeal of the petitioner against the order dated 05.03.2020 passed by Respondent No. 3, namely Deputy Commissioner of State Tax, East Circle, Muzaffarpur in GSTIN 10BBGPS6340R1Z9, under Section 74(9) of GST Act, 2017 pursuant to notice dated 03.02.2020 issued under Section 74 of the Bihar Goods and Service Tax Act, 2017 Act, for the tax period Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.12.2020 passed by the Respondent No. 2 namely the Additional Commissioner of State Tax (Appeal), Tirhut Division, Muzaffarpur, in Appeal Case No. GST/MZ-45/2020-21; the order dated 05.03.2020 passed by Respondent No. 3, namely Deputy Commissioner of State Tax, East Circle, Muzaffarpur in GSTIN 10BBGPS6340R1Z9, under Section 74(9) of GST Act, 2017 and notice dated 03.02.2020 issued under Section 74 of the Bihar Goods and Service Tax Act, 2017 Act, for the tax period October, 2018 to March, 2019 in Form GST DRC-07; (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, well and good. However, if the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (p) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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