9911796707
TMI Blog2021 (7) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent No. 3 namely the Assistant Commissioner of State Tax, (Patliputra), Pant Bhawan, Bailey Road, Patna, Bihar committed mistake in passing the impugned order - HELD THAT:- Well, the stand taken by the officer is quite fair, but we only fail to understand as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out the difference, wide enough for anyone to notice in imposing the amount of penalty, did the officer realizing his mistake, agreed to rectify the same. We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder under section 73(9) of the CGST Act, 2017 and further in violation of the principles of natural justice. (B) A writ in the nature of mandamus or any other appropriate writ/s, order/s direction/s for the following reliefs: (i) Directions to respondents to stay the proceedings initiated by the respondent no.3 and further restrain respondents from resorting to any coercive measure against the Petitioner. (C) To any other relief/s to which the petitioners are found entitled to. (iii) Rectification order dated 12.04.2021 along with summary of rectification order in FORM GST DRC-08 dated 12.04.2021 Issued by respondent no.3 in violation of principles of natural justice. Shri Vivek Prasad, learned Government Pleader No. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d quashed the order of assessment passed by the Assessing Officer. As such, as prayed for by the State, we dispose of the present writ petition in the following mutually agreeable terms:- (a) We quash the impugned order dated 14th of February, 2021 in Form GST DRC-01 vide Reference No. ZD100221009928T, summary of the order dated 23.02.2021 in Form GST DRC-07 vide Reference No. ZD1002210127753 passed by Respondent No. 3 namely the Assistant Commissioner of State Tax, (Patliputra), Pant Bhawan, Bailey Road, Patna, Bihar, as also the rectification order dated 12th of April, 2021 in Reference No. ZD100421001280L (Annexure-12) and summary of Rectification/Withdrawal Order dated 12th of April, 2021 (Annexure-13) with a direction to the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (l) Liberty reserved to the petitioner to challenge the order, if required and desired; (m) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (n) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch; (o) We have not expressed any opinion on merits and all issues are left open; (p) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode; The instant petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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