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TMI Blog2022 (3) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) 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. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Petition disposed off. - Civil Writ Jurisdiction Case No. 17202 of 2021 - - - Dated:- 21-3-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Mr.Brisketu Sharan Pandey, Adv Mr. Abhishek Kumar, Adv M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., 4,39,806.51 for the aforesaid period towards IGST, SGST, CGST tax liability, interest for 547 days @ 1.5% and penalty. (iii) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the Demand DRC- 07 dated 30.12.2020 (Annexure-P/3) bearing Reference No. ZD1012200297606 issued under section issued under rule 142(5) (uploaded on the web portal) issued by Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi maidan, Patna West, Bihar (Respondent no. 3) whereby and whereunder the aforesaid Assessment Officer has issued demand order in terms of order dated 30.12.2020 (Annexure-P/1) and accordingly raised demand towards tax liability, interest and penalty for the period April 2018 to March 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Goods and Service Tax Act, 2017) before filing an appeal under CGST/SGST for the month April 2018 to March 2019; (vii) For issuing writ of mandamus as a consequential relief and thereby directing the Respondents to allow the petitioner amending the return GSTR-01 to the extent that the petitioner may be allowed to upload and take benefit of Credit Note (CN) bearing CN No. 34 relating to original invoice No. S C/T/174 dated 28.10.2018 which was inadvertently not claimed and reported while filing the GSTR-01 by the petitioner for month of October-2018. (viii) For issuing writ of a mandamus directing the Respondent to refund to ₹ 77,777.42/- in terms of their own assessment order dated 30.12.2018 (Annexure-P/1) affirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2020 in Form GST DRC-07 for the tax period Apr 2018 to March, 2019 (Reference No. ZD1012200297606), has been rejected by a cryptic, misconceived and non-speaking order. Learned counsel for the petitioner submits that though notices have not been dealt with at all nor any reasons assigned in the order which though runs into 6 pages signed while determining the liability payable by the petitioner. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form GST DRC-07 for the tax period Apr 2018 to March, 2019 (Reference No. ZD1012200297606); (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 thirty per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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