9911796707
TMI Blog2021 (2) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to have been passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously prejudicing the petitioner inasmuch as, without affording any adequate opportunity of hearing or assigning any reason. It stands clarified that deposit of such amount would be without prejudice to the respective rights and contentions of the parties and the order which the authority may pass upon the matter being remanded for consideration afresh - the impugned order dated 30.11.2019 passed by the Respondent No.2, the Joint Commissioner of Sate Taxes, Danapur Circle, Patna for the period 1st quarter of 2017-18 under Section 73(9) (50) of Bihar Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHIEF JUSTICE and HONOURABLE MR. JUSTICE PRABHAT KUMAR SINGH Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal For the Respondent/s : Mr.Vikash Kumar ( SC 11 ) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): a) For issuance of a writ in the nature of certiorari for quashing of the order dated 30.11.2019 passed by the respondent Joint Commissioner Of State Taxes, Danapur Circle, Patna (hereinafter referred to as the Assessing Authority for short) as well as the connected demand notice in form GST DRC- 07 dated 30.11.2019 in exercise of powers under section 73 (9) and section 50 of the Bihar Goods And Service Tax Act, 2017 (hereinafter ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner, that the principles of natural justice, in passing the order stands violated. Also, we are of the view that the impugned order dated 30.11.2019 passed by the Respondent No.2, the Joint Commissioner of Sate Taxes, Danapur Circle, Patna needs to be quashed and set aside, for the same to have been passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously prejudicing the petitioner inasmuch as, without affording any adequate opportunity of hearing or assigning any reason. Shri Gautam Kejriwal, learned counsel for the petitioner states that without prejudice to the respective rights and contentions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved to the parties to take recourse to such remedies as are otherwise available in accordance with law; (g) we have not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice. (h) if necessary, proceedings during the time of current Pandemic [Covid-19] would be conducted through digital mode; (i) needless to add, with the passing of the order, if it is eventually found that deposit made by the petitioner is in excess of the amount determined due and payable, the same shall positively be refunded expeditiously as per the provisions of the statute. The instant petition stands disposed of in the aforesaid terms. Interlocutory Application(s), if any, shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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