9911796707
TMI Blog2021 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents/: K.N. Singh, ASG, Anshuman Singh, Sr. S.C. and Vikash Kumar, SC JUDGMENT Sanjay Karol, J. 1. Petitioner has prayed for the following relief(s): "i. For holding and declaring that the rate of taxes is Nil (exempted) upon a pure service (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 with regards payment of tax, interest and penalty of Rs. 29,02,099.02/- for the period of April 2019 to October 2019 which was issued without even complying the mandatory provisions, i.e., Section 61 of the Goods and Service Tax Act, 2017 and Rule 99 of the Bihar Goods and Services Tax Rule, 2017 and that too without considering the same that the services rendered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of violation of principle of natural justice, non compliance of Section-61 of the Goods and Services Tax Act, 2017 and other provision of Goods and Services Tax Act, 2017. v) For setting aside the GST DRC-13 Dated 11.03.2020 issued by the JCST, Patna West Circle, Patna whereby the he directed the Branch Manager, Bank of Baroda, Main Branch, Patna to immediately hold/attach Rs. 13,95,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days. It is the mandate of law that 30 days' period has to be afforded to the parties, which was not done in the instant case. 3. As such, on this ground alone, we quash the notice dated 05.02.2020 (Annexure-7) as also the order of assessment dated 05.03.2020 (Annexure-8) with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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