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TMI Blog2021 (12) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... - X X X X Extracts X X X X X X X X Extracts X X X X ..... - for the month of June, 2019. (vii) For any other relief for which the petitioner may be deemed entitled to." After the matter was heard for sometime, learned counsel for the petitioner submits that the petitioner shall be content if a direction is issued to the Assessing Officer to consider and decide the petitioner's case in the light of the judgment dated 28.10.2021 rendered by this Court in C.W.J.C. No. 3374 of 2021 titled as Krishi Educational and Health Seva Sansthan Kailash Enclave Versus The Union of India & Ors. for according to the petitioner this case is purely covered with the said decision. The said order is reproduced hereunder:- "Petitioner has prayed for the following relief(s): "i. For holding and declaring th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he final order dated 05.03.2020, passed by the Assistant Commissioner of State Tax, West Patna Circle, Patna whereby the petitioner has been made liable to pay taxes, interests and penalty of Rs. 14,51,049.59/- +14,51,049.59/- = 34,05,229.50/- in gross violation of principle of natural justice and as also in violation of Section 9, 61 and other provisions of Bihar Goods and Services Tax Act, 2017 and regulation issued thereunder, as the petitioner provided services to Panchayat which had Nil Tax. (iv) The petitioner further prays for setting aside the DRC-07 dated 05.03.2020, whereby a demand notice has been issued to the petitioner for total demand of Rs. 34,05,229.50/- which is also bad in law on account of violation of principle of nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be positively complied with in these matters. Petitioner undertakes to fully co-operate. Petition stands allowed. Interlocutory application, if any, shall also stand disposed of." Respondents have no objection to the same. As such, we quash the notice dated 25.01.2020 (Annexure-5) 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 positively complied with in these matters. Petitioner undertakes to fully co-operate. Petition stands allowed. Interlocutory application, if any, shall also stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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