TMI Blog2022 (8) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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; (c) It is also found the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were ex parte in nature. Petition disposed off. - Civil Writ Jurisdiction Case No.9969 of 2022 - - - Dated:- 27-7-2022 - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is brought to our notice that vide impugned order dated 17.03.2022 passed by the Respondent No. 3 namely the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, in Case No. ARN AD10022000793W, the appeal of the petitioner against the order dated 08.08.2019 passed by Respondent No. 4, namely The Deputy Commissioner of State Tax, Patna Central Division, Patna under Section 73 of BGST Act, 2017; has been rejected on the ground of the same being barred by limitation. 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 and the limitation shall not be allowed to come in the way. Also, the case shall be decided on merits. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 passed by Respondent No. 4, namely The Deputy Commissioner of State Tax, Patna Central Division, Patna; (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite 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 additionally deposit 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 Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenge 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 petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch; (q) We have not expressed any opinion on merits and all issues are left open; (r) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode; The instant petition sands disposed of in the aforesaid terms. Interlocutory Application(s), if any, also stands disposed of. Learned counsel for the respondents undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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