TMI Blog2023 (9) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ural justice, i.e., Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case ; (b) order passed exparte in nature, does not assign any reasons sufficient even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, exparte in nature, passed in violation of the principles of natural justice, entails civil consequences. The impugned order set aside - petition disposed off. - MR. SANJAY KAROL AND MR. PARTHA SARTHY, JJ. Gyan Shankar for the petitioner. Dr. K. N. Singh , ASG, Vivek Prasad , GP-7 for the respondents. JUDGMENT Heard learned counsel for the parties. 2. The petitioner has prayed for the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 bearing Memo No. 447 passed in Appeal Case No. (ARN) AD0111220018116 by respondent No. 5 for the F. Y. 2019-2020 (April 1, 2019 to March 31, 2020) whereby and whereunder the appellate authority i. e., respondent No. 5 has rejected the appeal preferred by the petitioner on the ground of limitation ; (iv) For quashing the notice bearing dated December 5, 2022 passed in certificate case No.09/2022-23 whereby the petitioner has been directed to deposit the amount of certificate initiated pursuant to the assessment orders impugned in the present case. (v) For issuing a writ of mandamus or any other appropriate writ directing the respondents not take any coercive action including recovery from bank account and third parties until pendenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Purnia, Bihar in Appeal No. (ARN) AD1011220018116 (annexure 4), the appeal of the petitioner against the order dated February 8, 2021, passed by the respondent No. 7, namely, the Assistant Commissioner of State Tax, Saharsa Circle, Saharsa, Bihar (annexure 2), and Summary of the order in Form GST DRC-07 dated February 8, 2021 in Reference No. ZD1002210067462 (annexure 3) has been rejected merely on the ground of being barred by limitation. Both the orders were exparte in nature. Petitioner has also prayed for quashing of the notice dated November 3, 2022 (annexure 5). 4. In our considered view, the delay stands sufficiently explained on account of COVID-19 restrictions. 5. The learned counsel for the Revenue, states that he has no o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Commissioner State Tax (Appeals), Purnia Division, Purnia, Bihar in Appeal No. (ARN) AD1011220018116 (annexure 4) ; order dated February 8, 2021, passed by the respondent No. 7, namely, the Assistant Commissioner of State Tax, Saharsa Circle, Saharsa, Bihar (annexure 2) ; Summary of the order in Form GST DRC-07 dated February 8, 2021 in Reference No. ZD1002210067462 (annexure 3) and the notice dated November 3, 2022 (annexure 5) ; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rea sons, copy whereof shall be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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