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TMI Blog2021 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... esent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Petition disposed off. - Civil Writ Jurisdiction Case No. 5699 of 2021 - - - Dated:- 24-6-2021 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL, AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr. Prabhat Ranjan, Advocate For the Respondent/s : Mr. Vikash Kumar, S.C. 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ternative efficacious remedy of filing an appeal under the provisions of the Bihar Goods and Services Tax Act, 2017. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Assessing Officer on 26th of July, 2021 at 10:30 A.M., if possible through digital mode; (g) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (h) The Assessing Officer shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (i) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (j) The Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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