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2021 (7) TMI 1473

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..... ENT For the Petitioner : Mr. D.V. Pathy, Advocate For the Respondent : Dr. K.N. Singh, ASG, Mr. Anshuman Singh, CGC, Mr. Anshay Bahadur Mathur, Advocate, Mr. Vikash Kumar, S.C. 11 ORDER (PER: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): i) the order dated 17.09.2020 (as contained in Annexure -1) passed by the respondent no. 1 and 2 under section 98 of the .....

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..... f Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 particularly clause (iii) thereof read with the subsequent Notification No. 31/2017 - Central Tax (Rate) dated 13.10.2017, Notification No. 1/2018 -Central Tax (Rate) Central Tax (Rate) dated 25.01.2018 and Notification No. 27/2018 Central Tax (Rate) dated 31.12.2018. iii) for a declaration that classification of mining activity in .....

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..... ity under the provisions of the Bihar Goods and Services Tax Act, 2017 stands constituted. In this view of the matter, as prayed for by Shri D.V. Pathy, learned counsel for the petitioner, we dispose of the present petition in the following mutually agreeable terms:- (a) The petitioner shall file appeal within a period of eight weeks from today; (b) We accept the statement of the petitioner t .....

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..... done immediately. (e) The Appellate Authority shall condone the delay, if any, in filing the appeal and decide the appeal on merits after complying with the principles of natural justice; (f) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (g) During pendency of the appeal, no coercive steps shall .....

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..... cordance with law; (n) 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; (o) We have not expressed any opinion on merits and all issues are left open; (p) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital .....

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