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TMI Blog2022 (12) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... (ASG) Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Vikash Kumar, SC-11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s):- "For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the assessment order dated 30.12.2020 (Annexure-P/1) issued by Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar (Respondent No.7) whereby and whereunder the aforesaid Assessment Officer has quantified the tax liability, interest and penalty for the period April 2019 to March 2020 and thereby has imposed cumulative liability of Rs 33,70,165. 79 for the aforesaid period towards IGST. SGST, CGST tax liability, interest for 211 days @ 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suing a writ of certiorari or any other appropriate writ quashing setting aside the order dated 18.08.2021 (Annexure-P4) bearing Memo No. 1130 issued by Additional Commissioner of State Tax (Appeal), Patna West Division, Patna Bihar (Respondent No 5) whereby and whereunder the aforesaid Appellate Authority has upon rejection of the appeal has modified the impugned assessment order dated 30.12.2020 (Annexure-P/1) by decreasing the amount of interest from Rs.2,94,942- to Rs 5,360- in the aforesaid assessment order and thereafter has fixed the cumulative liability to the tune of Rs 30,80,585/-for the aforesaid period towards IGST, SGST, CGST tax liability, interest for 211 days 1.5% and penalty. (v) For issuing a writ of certiorari or any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 18.01.2020 (Annexure-P/3) wherein it has been observed that the petitioner has right to claim refunds against the excess IGST paid by him. It was incumbent upon the appellate authority i.e. Respondent No 5 to have issued the order of refunds in terms of section 107 (11) of GST Act, 2017 which cast and obligation on the appellate authority to assess the demand afresh without remitting back case to the assessment officer. (viii) For issuing writ of mandamus as a consequential relief and thereby directing the Respondents to allow the petitioner amending the return GSTR-3B for month February 2020 and petitioner may be allowed to amend and refiled/upload its correct tax liability in Form GSTR-3B on the basis invoices/receipts. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 principles of natural justice, entails civil consequences; (c) We also find the authorities not to have adjudicated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 09.01.2023 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the case, no coercive steps shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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