TMI Blog2022 (1) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The impugned order is set aside - petition allowed. - Civil Writ Jurisdiction Case No. 21182 of 2021 - - - Dated:- 4-1-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr.Sanjay Kumar Jha, Advocate For the Respondents : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed under BGST Act, 2017. iii. For further restraining the respondents from making recovery of amount of tax, interest and penalty imposed and raised in terms of Order dated 21.01.2021 passed by the Respondent no. 3. iv. For holding that the impugned order dated 18.08.2021 passed by the Respondent No. 2 is cryptic, non -speaking and in teeth of Section 107 of the BGST Act, 2017. v. For any other relief or reliefs for which the Petitioner may be found entitled in the facts and circumstances of this case. It is brought to our notice that vide impugned order dated 18.08.2021 passed by the Respondent No. 2 namely the Assistant Commissioner of State Taxes (Appeal), Purnea Division, Purnea in Appeal Case No. (ARN) AD1003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2021 passed by the Respondent No. 2 namely the Assistant Commissioner of State Taxes (Appeal), Purnea Division, Purnea in Appeal Case No. (ARN) AD10032100397IV and the order dated 21.01.2021 passed by the A.C.S.T., Saharsa Circle, Saharsa in Reference No. ZD100121018622C under Section 74 of BGST Act, 2017; (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 Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of appearance of the petitioner; (m) The Assessing Authority shall pass a speaking order, assigning reasons, copy whereof shall be supplied to the parties; (n) Liberty reserved to the petitioner to challenge the order, if required and desired; (o) Equally, liberty reserved to the parties to 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 P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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