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TMI Blog2021 (7) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... to represent his case - also the 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. 9974 of 2021 - - - Dated:- 30-6-2021 - Sanjay Karol , C. J. And S. Kumar , J. For the Appellant : Suraj Samdarshi , Piyush Ranjan , Rajan Prakash and Vijay Shankar Tiwari , Advocates For the Respondents : Vikash Kumar , S. C. JUDGMENT Sanjay Karol , C. J. (The proceedings of the Court are being conducted by Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the nature of certiorari for quashing the show cause contained in Reference no ZD1012200084847 dated 10.12.2020 issued by the Respondent Joint Commissioner of State Tax under section 73 alleging short payment of tax under reserve charge mechanism on the royalty paid to the government. iv) To issue an appropriate writ, order or direction in the nature of certiorari for quashing letter no. 877 dated 20.03.2021 addressed to the Manager HDFC Bank Patliputra Colony Patna, letter no. 800 dated 20.03.2021 addressed to the Manager, Punjab National Bank, Dehri on Sone, Rohtas and letter no. 801 dated 20.03.2021 addressed to the Manager Punjab National Bank, Bhojpur, all written by the Respondent no. 4 under section 79(1)(c) of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 11/2017 is bad in law as the same is contrary to the advance ruling dated 29.09.2020 classifying the same under residual entry of sl no. 17 of Notification no. 11/2017. x) This Hon'ble Court may further adjudicate and hold that the adjudication order is bad is law inasmuch as no reasons have been given for confirming the disputed tax and also that the petitioner has not been granted adequate opportunity to present its case. xi) This Hon'ble Court may further adjudicate and hold that the order of appellate authority dated 18.03.2021 is bad in law inasmuch as the same has been passed in a mechanical manner without any application of mind and without dealing with the grounds raised by the petitioner. xii) To grant any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order 18th of March, 2021 passed by Respondent No. 3 namely The Additional Commissioner (Appeal), State Tax, Patna West Division, Patna in Appeal Case No. GST/SH-49/20-21 (Annexure-9); the order dated 30th of January, 2021 (Annexure-8) passed by the Respondent No. 4 namely The Joint Commissioner of State Tax, Shahabad Circle, Ara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 Officer shall decide the matter on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (k) Liberty reserved to the petitioner to challenge the order, if required and desired; (l) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (m) We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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