9911796707
TMI Blog2021 (7) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of taxes being deducted at source by the Government department the petitioner cannot be saddled with liability under GST Act. As such materials had not been placed before the assessing authority, the said authority had no occasion to consider tax liability from such angle. To strike a balance between the indolence of petitioner in not responding to the notice and participating in the hearing culminated in passing the impugned orders on one hand and the necessity of fair adjudication based on all relevant materials, the matter is remanded for fresh hearing subject to conditions. Petition allowed by way of remand. - WRIT PETITION Nos.11857, 11860 and 11888 of 2021 - - - Dated:- 28-6-2021 - HON BLE SRI JUSTICE JOYMALYA BAGCHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TJ 177 (APHC).. Learned Assistant Government Pleader for Commercial Tax submits that the petitioner had been given due opportunity to respond to the show-cause notice served upon him on 21.09.2020. In spite of receipt of such notice he did not file any objection nor did he seek time to submit relevant papers and/or participate in the hearing. Accordingly, the Assessing Authority was constrained to pass the impugned orders. We have considered the materials on record. No doubt, the country was reeling under the COVID-19 pandemic, which may have caused inconvenience to petitioner in participating in the hearing. However, nothing prevented him from communicating this fact to the assessing authority and seek adjournment in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns directing in the event the petitioner deposits a sum of 10% of the tax, penalty and interest imposed upon him as per the impugned orders within four (04) weeks from the date of this order, the impugned orders shall remain suspended and the assessing authority shall consider the matters afresh after giving adequate opportunity of hearing to the petitioner and upon considering all the documents submitted by him in accordance with law. The assessing authority shall pass fresh orders in the matters preferably within eight (08) weeks from date. No unnecessary adjournment shall be sought for on behalf of the parties. It is needless to mention the matter shall be considered afresh independently and in accordance with law without being prejudice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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