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TMI Blog2021 (4) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 Satyabir Bharti, learned counsel for the petitioner states that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum of ₹ 5 lacs with the appropriate authority within a period of two weeks from today. Petition disposed off. - Civil Writ Jurisdiction Case No.6417 of 2020 - - - Dated:- 22-1-2021 - Honourable The Chief Justice And Honourable Mr. Justice Prabhat Kumar Singh For the Petitioner/s : Mr.Satyabir Bharti For the Respondent/s : Mr. Vikash Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der(s) as your Lordships may deem fit and proper in the facts and circumstances of the present case. Having heard learned counsel for the parties, as also perused the record, we are in agreement with Sri Satyabir Bharti, learned counsel for the petitioner, that the principles of natural justice, in passing the order stands violated. Also, we are of the view that the impugned orders dated 29.10.2018, 31.7.2019, 7.8.2019, 24.7.2019 and 20.8.2019 passed by the Respondent No.3, the Joint Commissioner of Sate Taxes, Danapur Circle, East Circle, Muzaffarpur in Form ASMT-13 need 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 liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired and desired; (c) also, further opportunity shall be afforded to the parties to place additional material, if so required and desired; (d) petitioner undertakes to fully cooperate and not take any unnecessary adjournment; (e) the authority shall decide the matter on merits, in compliance of the principles of natural justice, on or before 5th April, 2021; (f) liberty reserved 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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