TMI Blog2022 (5) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.20191 of 2021 - - - Dated:- 7-12-2021 - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners: Mr.Gautam Kumar Kejriwal, Advocate, Mr. Atal Bihari Pandey, Advocate, Mr. Alok Kumar Jha, Advocate And Mr. Mukund Kumar, Advocate For the Respondent: Mr.Vivek Prasad JUDGMENT PER: HONOURABLE THE CHIEF JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiation of a proceeding under section 74; e) For issuance of a writ or order or direction holding the action of the respondent number 3 already taken in terms of section 79 (1) (c) of the Bihar act 2017 for recovery of the amount of tax, interest and penalty imposed in terms of the order dated 03.03.2020 being illegal and without jurisdiction as it is not preceded by due compliance of the condition mandated in the proviso to section 78 of the Bihar act 2017; f) For issuance of a writ or order or direction restraining the respondent No. 3 from taking any coercive recovery of the amount in demand (tax interest and penalty) as contained in the order dated 03.03.2020 during the pendency of the present writ application; g) For furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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 bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately; (f) Petitioner undertakes to appear before the Assessing Authority on 4th of January, 2022 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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