TMI Blog2022 (12) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... iew 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. Violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case - 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.15410 of 2022 - - - Dated:- 16-11-2022 - HONOURABLE THE CHIEF JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received from their Employer, whereas as a matter of fact the IGIMS had deducted TDS from the invoices of petitioner and hold part payment of the petitioner due to non removal of defect of certain previous work and due to non-payment of part invoice amount in that period, petitioner could not declare the same in their return as Turn Over. (iii) For setting aside the demand notice issued in the Form of DRC 07. (iv) For issuance of an appropriate Writ(s), order(s), and/or direction(s), as your Lordships may deem fit and proper in the facts and circumstances of this case in the interest of justice. This petition has been filed for quashing of order dated 09.01.2021 passed by the Respondent No. 3 namely the Joint Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en if the proceedings were ex parte in nature. 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 09.01.2021 passed by the Respondent No. 3 namely the Joint Commissioner of State Taxes, North Circle, Patna in GSTIN No. 10AABAC7054L1ZZ and demand notice issued in Form DRC-07; (b) The petitioner undertakes to deposit 20% of the amount of the demand raised before the Assessing Officer. This shall be done within eight weeks; (c) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired and desired; (n) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (o) 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; (p) We have not expressed any opinion on merits and all issues are left open; (q) If possible, the proceedings 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 undertakes to communicate the order to the appropriate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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