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TMI Blog2021 (9) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 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 set aside - Matter remanded back - Petition disposed off. - Civil Writ Jurisdiction Case No.14475 of 2021 - - - Dated:- 26-8-2021 - Honourable The Chief Justice And Honourable Mr. Justice S. Kumar For the Petitioner/s : Mr.D.V.Pathy, Advocate For the Respondent/s : Mr.Vivek Prasad ( GP 7 ) ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): i) the notice dated 03.02.2020 (as contained in in Annexure-1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 namely the Additional Commissioner of State Tax (Appeal), Tirhut Division, Muzaffarpur, in Appeal Case No. GST/MZ-46/2020-21, the appeal of the petitioner against the order dated 05.03.2020 passed by Respondent No. 3, namely Deputy Commissioner of State Tax, East Circle, Muzaffarpur in GSTIN 10BBGPS6340R1Z9, under Section 74(9) of GST Act, 2017 pursuant to notice dated 03.02.2020 issued under Section 74 of the Bihar Goods and Service Tax Act, 2017 Act, for the tax period April 2019- September, 2019 in Form GST DRC-07, has been rejected merely on the grounds of being barred by limitation. In our considered view, the delay stands sufficiently explained on account of COVID restrictions. Learned counsel for the Revenue, states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of State Tax, East Circle, Muzaffarpur in GSTIN 10BBGPS6340R1Z9, under Section 74(9) of GST Act, 2017 and notice dated 03.02.2020 issued under Section 74 of the Bihar Goods and Service Tax Act, 2017 Act, for the tax period April 2019-September, 2019 in Form GST DRC-07; (b) 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; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner; (m) The Assessing Authority shall pass a speaking order, assigning reasons, copy whereof shall be supplied to the parties; (n) Liberty reserved to the petitioner to challenge the order, if required and desired; (o) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (p) 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; (q) We have not expressed any opinion on merits and all issues are left open; (r) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted thro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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