9911796707
TMI Blog2021 (9) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... their residences/offices.) Petitioner has prayed for the following relief(s): "i) the notice dated 03.02.2020 (as contained in in Annexure-1) issued by the respondent no.2 quantifying tax, interest and penalty amounting to Rs. 10,53,868 under Section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the BGST Act) for the period October, 2018 to March, 2019 be quashed. ii) the notice dated 03.02.2020 (as contained in Annexure-2) issued by the respondent no.2 quantifying tax, interest and penalty amounting to Rs. 10,53,868 under the BGST Act for the period October, 2018 to March, 2019 in Form DRC-01 be quashed. iii) the order dated 05.03.2020 (as contained in in Annexure 4) passed by the respondent no.2 quantifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y stands sufficiently explained on account of COVID restrictions. 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 that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (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 writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Assessing Authority on 25th October, 2021 at 10:30 A.M., if possi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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