TMI Blog2021 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Impugned order set aside - petition disposed off. - Civil Writ Jurisdiction Case No.17524 of 2021 - - - Dated:- 5-10-2021 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL, AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr.Vikash Kumar, SC 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief:- (a) For issuance of a writ in the nature of certiorari f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Act, 2017; e) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case; It is brought to our notice that vide impugned order dated 09.04.2021 passed by the Respondent No. 2 namely Additional Commissioner of State Taxs(Appeal), Purnea Division, Purnea in Form GST APL-04 , the appeal of the petitioner against the order dated 09.02.2021 passed by the Respondent No. 3 namely Assistant Commissioner of State Taxes, Saharsa Circle, Saharsa in GSTIN-10APTPK2319A1ZG has been rejected. The orders appeared to be ex parte in nature. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 is not deposited for whatever reason(s), same shall be done before the next date; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 accordance with law, with a reasonable dispatch; (q) We have not expressed any opinion on merits and all issues are left open; (r) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode; The instant petition sands disposed of in the Patna High Court CWJC No.17524 of 2021 dt.06-10-2021 aforesaid terms. Interlocutory Application(s), if any, also stands disposed of. Learned counsel for the respondents undertakes to communicate the order to the appropriate authority through electronic mode. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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