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TMI Blog2020 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of hearing, decide, holding the view of the revenue. The order does entail civil and pecuniary consequences, causing prejudice to the petitioner. On all fours, principles of natural justice stand violated. The impugned order dated 02.03.2020 and the resultant order dated 04.03.2020 passed by the Deputy Commissioner of State Tax, Patna Circle, Bihar, Patna are quashed and set aside with the matter remanded back to the authority for consideration afresh - petition allowed by way of remand. - Civil Writ Jurisdiction Case No.7374 of 2020 - - - Dated:- 25-9-2020 - Honourable The Chief Justice And Honourable Mr. Justice S. Kumar For the Petitioner/s : Mr.Ranjeet Kumar, Advocate For the Respondent/s : Mr.Dr.K.N.Singh (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Deputy Commissioner, State Tax, Patna Central Circle Patna, whereby final order has been passed under Section 74 (9) of the Central Goods and Services Tax Act, 2017 and it has been ordered to issue DRC-07 of ₹ 39,21,914/- inspite of the fact that the same authorities vide show cause notice (9) of the Central Goods and Services Tax Act, 2017 and ithas been ordered to issue DRC-07 of ₹ 39,21,914/- inspite of the fact that the same authorities vide show cause notice dated 08.02.2020, directed the petitioner to submit his reply show cause on or before 07.03.2020 but the final order was passed 02.03.2020 itself, in gross violation of principle of natural iustice . The order is also bad in law and completely without jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 is passed by the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna who issued a notice asking the petitioner to show cause by a particular date. However, for unexplained reasons and circumstances, without any prior intimation or knowledge, the matter was preponed and without affording any opportunity of hearing, decide, holding the view of the revenue. The order does entail civil and pecuniary consequences, causing prejudice to the petitioner. On all fours, principles of natural justice stand violated. As such on this short ground alone, the impugned order dated 02.03.2020 and the resultant order dated 04.03.2020 passed by the Deputy Commissioner of State Tax, Patna Circle, Bihar, Patna are quashed and set aside with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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