TMI Blog2023 (2) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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. The impugned orders are set aside - petition disposed off. - MR. SANJAY KAROL AND MR. PARTHA SARTHY, JJ. For the Petitioner : Mr.Gyan Shankar, Advocate For the Respondent : Dr. K.N. Singh (ASG), Mr. Anshuman Singh, Sr. SC, CGST CX, Mr. Vivek Prasad, GP-7 JUDGMENT Petitioner has prayed for following relief (s) : - (i) For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the summary assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - which has been seized by the respondents from the cash credit ledger of the petitioner by way of recovery against the total liability; (v) For issuance of appropriate direction including the mandamus directing the respondents to pass fresh assessment order for the F.Y. 2018-19 upon considering the annual assessment filed by the petitioner for the said financial year to ascertain the actual tax liability, if any on the petitioner for the period April 2018 to March 2019; (vi) For holding that the impugned assessment order dated 16.02.2020 and 18.02.2020 (have been issued in most illegal manner by Respondent No.6 before submitting the GSTR-9/9C and without examining the records and the supporting materials uploaded by the petitioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 orders dated 16.02.2020 and 18.02.2020 passed by the Respondent No. 6, namely the Assistant Commissioner of State Tax, Saharsa Circle, Saharsa; (b) The petitioner undertakes to deposit twenty per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (c) This deposit shall be without prejudice to the respective rights and contention of the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Liberty reserved to the petitioner to challenge the order, if required 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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