TMI Blog2021 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. The impugned order order is set aside - petition disposed off. - Civil Writ Jurisdiction Case No.11293 of 2021 - - - Dated:- 8-7-2021 - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr.Brisketu Sharan Pandey, Advocate, Mr. Bharat Raichandani, Advocate And Mr. Abhishek Kumar, Advocate For the Union of India : Dr. K.N.Singh, Addl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a Writ of Declaration to declare Rule 36(4) of Central Goods and Service Tax rules 2017 as null, void and ultra vires of Section 16 and Section 42 of Central Goods and Service Tax Act 2017 in so far as it is impugned and pass such further or other orders as this Hon ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice; e. For Granting interim and ad-interim reliefs in terms of prayer(a), (b)(c) (d) above; f. For awarding costs of this petitioner; g. For such and other reliefs as the nature and circumstances of the case may require. The present application has been filed for quashing of the impugned order dated 23.02.2021 issued by the Respondent No.6 namely Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Annexure P/1); (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 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 sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 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 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. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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