9911796707
TMI Blog2022 (12) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and (b) order passed ex parte in nature, does not assign any reasons sufficient 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) We also find 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. As such, on this short ground alone, we dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tna West, Bihar (Respondent No.7) whereby and whereunder the aforesaid Assessment Officer has quantified the tax liability, interest and penalty for the period April 2019 to March 2020 and thereby has imposed cumulative liability of Rs.33,70,165.79 for the aforesaid period towards IGST SGST, CGST tax liability, interest for 211 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. ZD1012200298034 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.5) whereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Authority upon rejection of the appeal has modified the impugned assessment order dated 30.12.2020 (Annexure-P/1) by decreasing the amount of interest from Rs 2,94,942-to Rs.5,360/- in the aforesaid assessment order and thereafter has fixed the cumulative liability to the tune of Rs 30,80, 585/- for the aforesaid period towards IGST SGST CGST tax liability, interest for 211 days @ 15% and penalty. (vi) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs.2,79,567/-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 April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in the facts and circumstances of the case. It is brought to our notice that vide impugned order dated 18.08.2021 passed by the Respondent No. 5, namely the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, in Appeal Case No.ARN AD1002210043742, Memo No. 1130, the appeal of the petitioner against the order dated 30.12.2020 passed by Respondent No. 7, namely The Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar, under Section 73 of GST Act, 2017 and summary of order dated 30.12.2020 in Form GST DRC-07 for the period April, 2019 to March, 2020, has been rejected on the ground of the same being barred by limitation. Learned counsel for the Revenue, states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the impugned order dated 18.08.2021 passed by the Respondent No. 5, namely the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, in Appeal Case No.ARN AD1002210043742, Memo No. 1130, the order dated 30.12.2020 passed by Respondent No. 7, namely The Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar, under Section 73 of GST Act, 2017 and summary of order dated 30.12.2020 in Form GST DRC-07; (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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not take unnecessary adjournment; (l) The Assessing Authority shall 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, 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 a reasona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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