TMI Blog2022 (8) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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.11384 of 2022 - - - Dated:- 17-8-2022 - Mr. Sanjay Karol and S. Kumar, JJ. For the Petitioner/s : Mr. Mohit Agarwal, Advocate, Ms. Ananya Maitin, Advocate, Ms. Priya Gupta, Advocate, Mr. Lokesh Kumar, Advocate, Ms. Sushmita Mishra, Advocate For the Respondent/s : Mr. Vivke Prasad, GP-7 JUDGMENT Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a third person under Section 79(1)(c) in Form GST DRC-13, issued by the Joint Commissioner of State Tax, Patna North Circle, Patna dated 22.02.2022 (Annexure-4). The order appear to be ex parte in nature. 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. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted 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 inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer. 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; (d) 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. (e) Petitioner undertakes to appear before the Assessing Authority on 12th of September, 2022 at 10:30 A.M., if possible through digital mode; (f) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (g) Opportunity of hearing shall be afforded to the parties to place on record all essential docume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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