TMI Blog2023 (3) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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) Also the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law oug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in an utter violation of the principle of natural justice. (i) for a declaration that section 16(4) of the central Goods and Services Tax Act, 2017 thereinafter called the CGST Act) and section 16(4) of the Biller Goods and Services Tax Act. 2017(hereinafter called the BOAT Act) denying entitlement of input tax credit in respect of any invoice in debit note for supply of goods or services or goods after the due date of furnishing of the return under section 39 for the month of September following the end of the financial year to which Sh. invoice or debit note pertains of the relevant annul return in violative of Article 14 and 300A of the Constitution of India. (ii) for a declaration section 16(6) of the BST Act to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely The Assistant Commissioner of State Taxes, Patna East Division, Patna in Form GST DRC-07 for the period 2020-21, has been rejected on the ground of non-filing of the certified copy of the essential documents. 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady 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 Officer. 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; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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