TMI Blog2023 (3) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Petition disposed off. - Civil Writ Jurisdiction Case No. 642 of 2023 - - - Dated:- 20-1-2023 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL AND HONOURABLE MR. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner and imposed the tax including tax and penalty amounting of Rs. 6,41,119/- on the petitioner under section 73(9) of BGST Act and a direction was issued to raised demand in the Form of GST DRC 07. (iv) For setting aside the demand notice issued in the Form of DRC 07. (v) For issuance of appropriate writ/order/direction in the nature of mandamus directing the respondent authorities to release the Bank Account of the petitioner. (vi) 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. It is brought to our notice that vide impugned order dated 05.09.2022 passed by the Respondent No. 4 name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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 matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even 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 05.09.2022 passed by the Respondent No. 4 namely the Additional Commissioner of State Tax (Appeal), Saran Division, Chapra, in Appeal Case No. SN/GST-15/2022-23, and the order dated 08.03.2020 passed by Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forded 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 be taken against the petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (l) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (m) The Assessing Authority shall pass a speaking order, assigning reasons, copy whereof shall be suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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