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TMI Blog2021 (10) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... case - Also, 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. Petition disposed off. - Civil Writ Jurisdiction Case No.17795 of 2021 - - - Dated:- 21-10-2021 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL, AND RAJAN GUPTA, Appearance : For the Petitioner/s: Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s: Mr. Vikash Kumar, SC-11 HONOURABLE MR. JUSTICE RAJAN GUPTA ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): 1(a) For issuance of a writ in the nature of certiorari for quashing of the appellate order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.12.2020 passed by Respondent No. 2, namely Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna, in Reference No. ZD101220015172J (Annexure-5), in Form GST APL-02, the appeal of the petitioner against the order dated 16.08.2019, passed by Respondent No. 3 namely the Joint Commissioner of State Taxes, Patna South Circle, Patna (Annexure-2) and Summary of order in Form GST DRC-07 dated 29.08.2019 passed by Deputy Commissioner of State Tax Patna South, Jurisdiction- Patna South, Patna West, Bihar Patna in Reference No. ZA100819002355U has been rejected merely on the grounds of being barred by limitation. Both the orders were ex parte in nature. In our considered view, the delay stands sufficiently explained on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm GST APL-02, the order dated 16.08.2019, passed by Respondent No. 3 namely the Joint Commissioner of State Taxes, Patna South Circle, Patna (Annexure-2) and Summary of order in Form GST DRC-07 dated 29.08.2019 passed by Deputy Commissioner of State Tax Patna South, Jurisdiction- Patna South, Patna West, Bihar Patna in Reference No. ZA100819002355U; (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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iously, preferably within a period of two months from the date of appearance of the petitioner; (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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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