9911796707
TMI Blog2021 (8) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... er of assessment 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. 9201 of 2021 - - - Dated:- 11-6-2021 - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Mr. Vikash Kumar, S.C. 11 JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Learned counsel for the parties desire the matter be taken up today. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of the order dated 31.01.2020 being illegal and without jurisdiction as it is not preceded by due compliance of the condition mandated in the proviso to section 78 of the Bihar act 2017', e) For issuance of a writ or order or direction restraining the respondent No. 3 from making any coercive recovery of the amount in demand (tax, interest and penalty) as contained in the order dated 31.01.2020 during the pendency of the present writ application; f) For further issuance of a writ or order or direction upon the respondent No. 3 to refund of the amount already recovered from the petitioner in exercise of powers under section 79 of the Bihar act 2017; g) For grant of any other relief or relief to which the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 of assessment 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. 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 dated 31st of January, 2020 by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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