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TMI Blog2022 (12) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Petitioner has prayed for the following relief:- "(a) For quashing of the Assessment Orders under Section 62 of the Bihar Goods & Service Tax Act, 2017 bearing Ref. No. 6035 to 6046 all dated 19.10.2019 for the respective months of April 2018 to March 2019 of Financial Year 2018-19 passed by the respondent Assistant Commissioner State Tax, Patna North Circle, Patna whereby Assessment order was passed for non-filing of GSTR-3B returns for the months of April 2018 to March 2019 for the Financial Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed view that this Court, notwithstanding the 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 reasons sufficient 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. As such, on this short ground alone, we dispose of the present writ petition in the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were to be ex parte in nature; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the assessment, 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 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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