TMI Blog2021 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule, 2017 - HELD THAT:- Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The notice dated 05.02.2020 (Annexure-7) directed the petitioner to file reply on 29th of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol, J. 1. Petitioner has prayed for the following relief(s): i. For holding and declaring that the rate of taxes is Nil (exempted) upon a pure service (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority by way of any activity in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,099.02/- for the period of April 2019 to October 2019 which was issued without even complying the mandatory provisions, i.e., Section 61 of the Goods and Service Tax Act, 2017 and Rule 99 of the Bihar Goods and Services Tax Rule, 2017 and that too without considering the same that the services rendered by the petitioner was completely Tax free. iii) The petitioner further prays for setting as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion-61 of the Goods and Services Tax Act, 2017 and other provision of Goods and Services Tax Act, 2017. v) For setting aside the GST DRC-13 Dated 11.03.2020 issued by the JCST, Patna West Circle, Patna whereby the he directed the Branch Manager, Bank of Baroda, Main Branch, Patna to immediately hold/attach ₹ 13,95,240 immediately in the account of the petitioner. vi) For that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afforded to the parties, which was not done in the instant case. 3. As such, on this ground alone, we quash the notice dated 05.02.2020 (Annexure-7) as also the order of assessment dated 05.03.2020 (Annexure-8) with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be pos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
