TMI Blog2022 (2) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. 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. Petition disposed off. - Civil Writ Jurisdiction Case No.12890 of 2021 - - - Dated:- 29-7-2021 - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr.Gautam Kumar Kejriwal, Advocate, Mr. Abhay Kumar Singh, Advocate, Mr. Prakash Chandra Agrawal, Advocate And Mr. Alok Kumar Jha, Advocate For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed as the petitioner did not cause any loss to the revenue; d) For issuance of an appropriate writ or order or direction restraining the respondent No. 3 from taking any coercive action against the petitioner for recovery of the amount of tax, interest and penalty during the pendency of the present writ application; e) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case. It is brought to our notice that vide impugned order dated 11.02.2021 passed by the Respondent No. 2 namely The Additional Commissioner of State Taxes (Appeal), West Division Division, Patna in Appeal Case No. GST/PTC-34/19-20 (ARN- AD101219001613R), the appeal of the petitioner against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order impugned order 11.02.2021 passed by the Respondent No. 2 namely The Additional Commissioner of State Taxes (Appeal), West Division Division, Patna in Appeal Case No. GST/PTC34/19-20 (ARN-AD101219001613R), the appeal of the petitioner against the order dated 07.08.2019 passed by the Respondent No. 3 namely The Deputy Commissioner 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; (b) We accept the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (l) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from 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 remedie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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