2021 (2) TMI 748

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..... BLE THE 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 .....

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..... is not responding and communicating to the petitioner anything about the petition dated 19.10.201 submitted by the petitioner in form DRC - 06 seeking further time in the proceeding and passing of the aforesaid impugned order along with the demand notice without fixing a date of hearing and decision is denial of rights to adequate opportunity of hearing and therefore violates the principles of nat .....

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..... spondent 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 he .....

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..... f 2017-18 under Section 73(9) & (50) of Bihar Goods and Service Tax Act, 2017, as contained in Annexure-8 series, with further mutually agreeable directions that- (a) the petitioner shall deposit a sum of Rs. 10 lacs with the authority on or before 6th February, 2021; (b) the petitioner shall appear before the authority on 6th February, 2021 in his office at 10:30 A.M., on which date he shall .....

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..... (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, shall stand disposed of.
Case .....

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