9911796707
TMI Blog2022 (12) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... EF JUSTICE) (The proceedings of the Court are being conducted by Hon'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.) Petitioner has prayed for the following relief(s):- "(i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the assessment order dated 06.03.2021 and 06.02.2021 (Annexure-1 & 2) passed by Respondent No. 6 for the F.Y. 2019-20 whereby and whereunder the ex parte assessment order has been passed for the aforesaid period and thereby a total liability of Rs. 32,00,296/- (with breakup as - (a) CGST worth Rs. 7,54,787/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directing the respondents to pass fresh assessment order for the F.Y. 2019-20 upon considering the GSTR- 9 filed by the petitioner for the said financial year to ascertain the actual tax liability, if any on the petitioner for the period April 2019 to March 2020; (vi) For holding that the impugned assessment order dated 06.03.2021 and 06.02.2021 (have been issued in most illegal manner by Respondent No.6 before submitting the GSTR-9 and without examining the records and the supporting materials uploaded by the petitioner on its web-portal of GST; (vii) For passing any such other order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." This petition has been filed for quashing of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition in the following mutually agreeable terms: (a) We quash and set aside the impugned orders dated 06.03.2021 and 06.02.2021 passed by the respondent no. 6 namely The Assistant Commissioner of State Taxes, Saharsa Circle, Sahara in Reference No. 1820 and Reference No. ZD100221005021T respectively as also summary of order dated 06.02.2021 passed in GST DRC-07 for the period 2019-20; (b) The petitioner undertakes to deposit 20% of the amount of the demand raised before the Assessing Officer. This shall be done within eight weeks; c) 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (m) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (n) Liberty reserved to the petitioner to challenge the order before this Court, if required and desired; (o) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (p) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with reasonable dispatch; (q) We have not expressed any opinion on merits and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
