TMI Blog2021 (11) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 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. Petition disposed off subject to conditions agreed upon between parties. - Civil Writ Jurisdiction Case No.18720 of 2021 - - - Dated:- 15-11-2021 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL, AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s: Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a direction to refund of the part or whole of the amount in case recovered from the petitioner (iv) For grant of any relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case. It is brought to our notice that vide impugned orders bearing memo nos. 1057, 1058, 1059, 1060, 1061, 1062, 1063, 1064, 1065, 1066, 1067, 1068, 1069, 1070, 1071, 1073 and 1074, dated 16th of August, 2021 (Annexure-2 series), passed by the Respondent No. 4 namely the Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna, in Appeal Case Nos. AD100320001925W, AD100320001876R, AD100320001879L, AD100320001886Q, AD100320001893V, AD100320001898L, AD100320001909Q, AD100320001914Z, AD100320001917T, AD10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned orders bearing memo nos. 1057, 1058, 1059, 1060, 1061, 1062, 1063, 1064, 1065, 1066, 1067, 1068, 1069, 1070, 1071, 1073 and 1074, dated 16th of August, 2021 (Annexure-2 series), passed by the Respondent No. 4 namely the Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna, in Appeal Case Nos. AD100320001925W, AD100320001876R, AD100320001879L, AD100320001886Q, AD100320001893V, AD100320001898L, AD100320001909Q, AD100320001914Z, AD100320001917T, AD100320001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner. (i) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (j) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (k) 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; (l) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (m) Liberty reserved to the petitioner to challenge the order, if required and desired; (n) Equally, liberty reserved to the parties to take reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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