9911796707
TMI Blog2021 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... form GST APL-04 dated 09.04.2021 issued by the respondent number 2 whereby the appeal preferred by the petitioner against the order dated 09.02.2021 passed by the respondent No. 3 under section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short) has been rejected and a summary revised demand has been forwarded to the petitioner; b) For issuance of a writ in the nature of certiorari for quashing of the order dated 09.02.2021 passed and issued by the Respondent No. 3 whereby liability of tax, interest and penalty has been imposed in a proceeding under Section 74 of the Bihar Act 2017; c) For further restraining the respondents from making recovery of the amount of tax, interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Assessing Authority on 30th November,2021 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the case, no coercive steps shall be taken against the petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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