9911796707
TMI Blog2022 (2) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... s prayed for the following relief/s :- a) For issuance of a writ in the nature of certiorari for quashing of the appellate order dated 11.02.2021 passed and issued vide memo number 163 by the respondent number 2 whereby rejection of appeal preferred by the petitioner has been communicated for being in teeth of section 107 (12) of the Bihar Goods And Services Tax Act 2017; b) For issuance of a writ in the nature of certiorari for quashing of the order dated 07.08.2019 passed by the respondent No. 3 under section 73 of the Bihar and Service Tax Act, 2017 (hereinafter referred to as the Bihar Act 2017 for short) and summary of order issued in form GST DRC - 07 dated 16.08.2019 by the respondent number 3 on grounds o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of State Taxes, Central Circle, Patna, in GSTIN/ID-10AACAC3726G1ZE and Summary of Order in Form GST DRC-07 dated 16.08.2019 in Reference No. ZA100819000727N has been rejected merely on the grounds of being barred by limitation. Both the orders were ex parte in nature. In our considered view, the delay stands sufficiently explained on account of COVID restrictions. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 additionallydeposit 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 same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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