TMI Blog2021 (12) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India or in relation to any function entrusted to a Municipality under Article 243 W of the Constitution of India - pure services (Cleaning) to the Nagar Parishad - HELD THAT:- The notice dated 25.01.2020 (Annexure-5) is quashed 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. Petition allowed. - Civil Writ Jurisdiction Case No. 9667 of 2021 - - - Dated:- 30-11-2021 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL AND HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr. Kundan Kumar, Advocate Mr. Ranjeet Kumar, Advocate Mr. Santosh Kumar, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (iv) The petitioner prays for setting aside the DRC 07 of Rs. ₹ 372406/- for the month of January 2019 to March 2019. (v) The petitioner further prays for setting aside the Ex-Party final order dated 11.02.2020, passed by the Assistant Commissioner, Commercial Taxes, Bagha Circle, Bagha under Section 74 of the Goods and Services Tax Act, 2017, whereby the tax, penalty and interest total ₹ 643502/- was imposed upon the petitioner for the month of June 19 and a direction was issued to issue DRC 07. (vi) The petitioner further prays for setting aside the DRC 07 for ₹ 643502/- for the month of June, 2019. (vii) For any other relief for which the petitioner may be deemed entitled to. After the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of State Tax Patna West Circle, Patna, Bihar whereby the petitioner was directed to submit reply under Section 74 of the Goods and Services Tax Act, 2017 with regards payment of tax, interest and penalty of ₹ 29,02,099.02/- 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 Services 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 aside the final order dated 05.03.2020, passed by the Assistant Commissioner of State Tax, West Patna Circle, Patna where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 February, 2020 which was within the period of 30 days. It is the mandate of law that 30 days' period has to be afforded to the parties, which was not done in the instant case. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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