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TMI Blog2022 (7) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... olation 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; (c) It is also found that the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were ex parte in nature. Writ petition disposed off. - Civil Writ Jurisdiction Case No. 7267 of 2022 - - - Dated:- 20-6-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Brisketu Sharan Pandey, Vijay Kumar Singh and Abhishek Kumar, Advocates For the Respondents : K.N. Singh, Additional Solicitor General, Anshuman Singh, Sr. S.C. and Vikash Kumar, S.C. JUDGMENT ( PER : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the following relief(s):- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and penalty has been imposed. (iv) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the order dated 25.11.2021 (Annexure P/4) bearing Memo No. 357 issued by Additional Commissioner of State Tax (Appeal), Bhagalpur Division, Bhagalpur (Respondent no. 5) whereby and whereunder the aforesaid Appellate Authority upon rejection of the appeal has affirmed the impugned order dated 02.02.2021 issued by the Ld. Assessing Authority (Respondent no. 7 and thereby has upheld the demand towards tax liability, interest and penalty for the period March, 2020 (F.Y.-2019-20) and has also upheld the imposition of cumulative liability of Rs. 1,90,71,686/- for the aforesaid period towards IGST, SGST, CGST tax liability without dealing with the grounds in the appeal and without stating in the order regarding the period/days of default for which the interest and penalty has been imposed. (v) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the summary of demand by the appellate authority issued under FORM APL GST 04 dated 26.11.2021 (Annexure P/5) bearing order No. ZD101121013323K issued by Additional Commissioner of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 as also the Banks i.e. Respondent no. 8 to 22 restraining them from taking any coercive action as also implementing the direction issued under the DRC 13 dated 25.02.2022 issued by Respondent no. 7. (xii) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs. 16,81,036/- paid by the petitioner as pre-deposit worth 10% of disputed tax amount as needed to be paid as pre-deposit (Section 107(6) (b) of Central Goods and Service Tax Act, 2017) before filing an appeal under CGST/SGST for the month March, 2020; (xiii) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs. 46,22,581/- which has been recovered from the credit ledger of the petitioner on 24.02.2022. (xiv) For issuing writ of mandamus as a consequential relief and thereby directing the Respondents to uphold the return GSTR-3B filed by the petitioner for the month March, 2020 as also the claim of Input Tax Credit (ITC) availed by the petitioner which has been wrongly rejected by the Respondents No. 7 and 5 while issuing the impugned assessment order as also the appellate order respectively; (iv) For issuing a writ of mandamus or any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 25.12.2021 passed by the Respondent No. 5 namely the Additional Commissioner of State Tax (Appeals), Bhagalpur Division, Bhagalpur, in Appeal No. AD100321004585T, and the order dated 02.02.2021 passed by Respondent No. 7, namely the The Deputy Commissioner of State Tax, Bhagalpur Circle, Bhagalpur, in Form GST DRC-07 as also the consequential orders, including that of attachment; (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 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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