9911796707
TMI Blog2021 (12) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... State Goods and Service Taxes, Patna South Circle, Patna whereby ITC claim of the petitioner under TRANS- 1 for Rs. 4,64,941.75/- has been rejected and decision has been taken to issue DRC 01 and show cause notice for Rs. 6,23,021.94/- under Section 73, 74 read with Rule 121 and 142 of the Bihar Goods and Services Tax Act, 2017 but most unfortunately the name of the agency and GSTIN has been incorrectly mentioned. ii. For setting aside the show cause notice dated 06.06.2019, issued under Section 73 of the Bihar Goods and Services Tax Act. 2017 for Its. 6,23,021.94/-, tax, interest and penalty and direction was issued to submit reply by 12.06.2019 within 6 days, which was issued on the basis of aforementioned order dated 24.01.2019 which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rays to the respondent authorities to allow the petitoner to operate its account maintained in Indus Ind Bank, Main Branch, Patna after withholding an amount of Rs. 623022, subject to final out come of this case. viii. For any other relief for which the petitioner may be deemed entitled to." We notice that the impugned order dated 24th of May 2019 was passed without proper application of mind, inasmuch as both the name of the parties in relation to whom the order was passed as also the GST number stands wrongly mentioned. It is not a typographical error for both the mistakes cannot be typographical in nature as they are hand written. After the matter was heard for sometime, learned counsel for the petitioner submits that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under Section 74 of the Goods 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 Services 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 the petitioner was completely Tax free. (iii) The petitioner further prays for setting aside the final order dated 05.03.2020, passed by the Assistant Commissioner of State Tax, West Patna Circle, Patna whereby the petitioner has been made liable to pay taxes, interests and penalty of Rs. 14,51,049.59/- +14,51,049.59 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeded to pass the order, ex parte in nature. The notice dated 05.02.2020 (Annexure-7) directed the petitioner to file reply on 29th of February, 2020 which was within the period of 30 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. 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 appropriate order in accordance with law. All proceedings be positively complied with in these matters. Petitioner undertakes to fully co-operate. Petition stands allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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