TMI Blog2022 (5) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... n nature, does not assign any reasons sufficient 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. We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. Petition disposed off. - Civil Writ Jurisdiction Case No.7187 of 2022 - - - Dated:- 17-5-2022 - Honourable The Chief Justice And Honourable Mr. Justice S. Kumar For the Petitioner/s : Mrs.Manju Jha, Advocate For the Respondent/s : Mr.Vivek Prasad (GP7) ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Petitioner has prayed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner of State Tax, Munger, Bhagalpur, Bihar in Reference No. ZA100320020482K (Annexure- 3 series); summary of the order in Form GST DRC-07 dated 21.03.2020; order dated 26.03.2022 passed by Respondent No. 2, namely, the Additional Commissioner of State Tax (Appeal), Bhagalpur Division, Bhagalpur in Appeal No. AD100321002599M (Annexure-6); order in Form GST APL-04 dated 28.03.2022 [Order No. ZD100322014192D] and the order in Form GST DRC-13 dated 29.03.2022 and 30.03.2022, issued by Respondent No. 3, namely, the Assistant Commissioner of State Tax, Munger Circle, Munger (Annexure-7 series). Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.03.2020, passed by the Assistant Commissioner of State Tax, Munger, Bhagalpur, Bihar in Reference No. ZA100320020482K (Annexure- 3 series); summary of the order in Form GST DRC-07 dated 21.03.2020; order dated 26.03.2022 passed by Respondent No. 2, namely, the Additional Commissioner of State Tax (Appeal), Bhagalpur Division, Bhagalpur in Appeal No. AD100321002599M (Annexure-6); order in Form GST APL-04 dated 28.03.2022 [Order No. ZD100322014192D] and the order in Form GST DRC-13 dated 29.03.2022 and 30.03.2022, issued by Respondent No. 3, namely, the Assistant Commissioner of State Tax, Munger Circle, Munger (Annexure-7 series); (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prereq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity 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 remedies as are otherwise available in accordance with law; (p) We are hopeful that as and when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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