9911796707
TMI Blog2022 (4) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and penalty be quashed. (iii) the ex parte order dated 11-1-2021 (as contained in Annexure-4) passed by the respondent No. 2 imposing tax, interest and penalty without assigning any reasons therefor being contrary to the settled principles of natural justice and fair play in action being wholly illegal and without jurisdiction be quashed. (iv) the demand order dated 11-1-2021 (as contained in Annexure-6) issued under Section 74(9) of the Act be quashed. (v) for granting any other relief(s) to which the petitioner is otherwise found entitled to. 2. The instant petition has been filed for quashing of the order dated 11-1-2021 (as contained in Annexure-4) in GSTIN/ID : 10AMRPJ9585G1ZN, the summary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 dated 11-1-2021 (as contained in Annexure-4) in GSTIN/ID : 10AMRPJ9585G1ZN, the summary of order dated 11-2-2021 (as contained in Annexure-5) in GST DRC-07 (Reference No. : ZD1001210096249), the demand order dated 11-1-2021 (as contained in Annexure-6) for the period 2019-20 and the show cause notice dated 9-12-2020 (as contained in Annexure-2) passed by Respondent No. 3, the Assistant Commissioner of State Tax, East Circle, Muzaffarpur : (b) We accept the statement of the petitioner that ten per cent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) During pendency of the case, no coercive steps shall be taken against the petitioner; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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