9911796707
TMI Blog2021 (8) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Order quashed and set aside - Attachment of bank accounts vacated. - Matter restored back. Petition disposed off. - Civil Writ Jurisdiction Case No.3746 of 2021 - - - Dated:- 22-7-2021 - HONOURABLE CHIEF JUSTICE SANJAY KAROL, CJ AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr. Shourya Sanyal, Advocate Mrs .Charanya, Advocate Mr. Brishketu Sharan Pandey, Advocate Mr. Abhishek Kumar, Advocate Mr. Madan Kumar, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 04.03.2020 and 05.03.2020, passed by respondent No.2, namely the office of the Joint Commissioner of State Tax, Aurangabad, Magadh, for the tax period April-September, 2019 and October, 2018-March, 2019 respectively in Form GST DRC-07, have been rejected affirming the impugned orders. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted and taken on record; (c) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, well and good. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date; (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, if it is ultimately found that the petitioner s deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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