TMI Blog2023 (3) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... not precluded from interfering where, ex facie , it is opined that the order is bad in law. This is 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) It is also found that the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal document which has been extract from its portal. C) For grant of relief or reliefs as the petitioner is found entitled. It is brought to our notice that vide impugned order dated 19.10.2022 passed by the Additional Commissioner of State Taxes (Appeals), Purnea Division, Purnea, in Appeal No.(ARN) AD100922002806H, the appeal of the petitioner against the order dated 01.02.2021 passed by Respondent No. 7, namely The Assistant Commissioner of State Tax, Purnea Circle, Purnea, for the period 01.04.2019 to 31.03.2020, has been rejected on the ground of the same being barred by limitation. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnea Division, Purnea, in Appeal No. (ARN) AD100922002806H, and the order dated 01.02.2021 passed by Respondent No. 7, namely The Assistant Commissioner of State Tax, Purnea Circle, Purnea; (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied to the parties; (n) Liberty reserved to the petitioner to challenge the order, if required and desired; (o) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (p) 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; (q) We have not expressed any opinion on merits and all issues are left open; (r) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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