TMI Blog2021 (10) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... cted, without following the principles of natural justice. It is informed that the appeal through electronic mode stood filed by the petitioner. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh - appeal is restored to its original file and number - petition disposed off. - Civil Writ Jurisdiction Case No.16888 of 2021 - - - Dated:- 30-9-2021 - HONOURABLE THE CHIEF JUSTICE Sanjay Karol and HONOURABLE MR. JUSTICE RAJENDRA KUMAR MISHRA Appearance : For the Petitioner/s : Mr.Ramesh Kumar Agrawal For the Respondent/s : Mr.Vikash Kumar (Sc11) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has pray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate writ, order or direction restraining the respondents from taking or initiating any coercive action against the petitioner and or its agents/officials etc, and (v) To grant such other consequential relief(s) to the petitioner, which this Hon ble Court may find the petitioner to be entitled to in equity and/or in law in the facts and circumstances of the case. It is brought to our notice that vide impugned order dated 05.07.2021 (Annexure-7) passed by the Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea in Appeal No. (ARN) AD100421000881X, the appeal of the petitioner against the order dated 11.01.2021 (Annexure-3) passed by respondent no.3, namely the Assistant Commissioner of State Tax, Katihar-Purnea, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the parties and subject to the order passed by the Appellate Authority. However, if it is ultimately found that the petitioner s deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Appellate Authority i.e. Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea (Respondent No. 2) on 28th of October, 2021 at 10:30 A.M., if possible through digital mode; (g) The Appellate Authority shall condone the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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