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TMI Blog2022 (1) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Date : 04-01-2022 Petitioner has prayed for the following relief(s): "(i) For issuance of writ in the nature of Certiorari, for quashing of the communication in the form GST APL- 04 dated 18.08.2021 issued by the Respondent No. 2, whereby the appeal preferred by the Petitioner against the Order dated 21.01.2021 passed by the Respondent No. 3 under Section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the BGST Act, 2017) has been rejected and a summary received demand has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017; has been rejected. 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 justice, i.e. Fair opportunity of hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 28.01.2022 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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