TMI Blog2022 (12) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... ir 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. The impugned order set aside - petition disposed off. - Honourable The Chief Justice And Honourable Mr. Justice Partha Sarthy For the Petitioner : Mr. Mohit Agarwal, Advocate, Ms. Sushmita Mishra, Advocate, Ms. Ananya Maitin, Advocate, Mr. Lokesh Kumar, Advocate For the Respondent : Mr. Vikash Kumar, SC 11. ORAL JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances of the present case. 2. This petition has been filed for quashing of orders, all dated 19.10.2019 passed by the Respondent No. 4 namely The Assistant Commissioner of State Taxes, Patna North Circle, Patna in Reference No. 6035, 6036, 6037, 6038, 6039, 6040, 6041, 6042, 6043, 6044, 6045 and 6046 respectively for the period 2018-19. The order is ex parte in nature. 3. 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. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. 4. Statement accepted and taken on record. 5. However, having heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, if it is ultimately found that the petitioner had already deposited up to the extent of twenty percent, the same shall be set off against the amount to be deposited. Also, if the deposit is found to be in excess, the same shall be refunded within two months from the date of passing of the order; (d) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately; (e) Petitioner undertakes to appear before the Assessing Authority on 23.12.2022 at 10:30 A.M., if possible through digital mode; (f) The Assessing Authority shall decide the case on merits after complying with the principles of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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