9911796707
TMI Blog2023 (1) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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. All issues of fact and law ought to have been dealt with, even if the proceedings were ex parte in nature. Impugned order set aside - petition disposed off. - Civil Writ Jurisdiction Case No.17132 of 2022 - - - Dated:- 16-12-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL AND HONOURABLE MR. JUSTICE PARTHA SARTHY Appearance : For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to our notice that vide impugned order dated 10.02.2021 passed by the Respondent No. 6 namely the Additional Commissioner (Appeal) State Taxes, Patna East Circle, Patna, the appeal of the petitioner against the order dated 05.03.2020 passed by Respondent No. 9, namely The Assistant Commissioner of State Taxes, Patna Central Circle, Patna under Section 74 of BGST Act, 2017; and summary of order dated 05.03.2020 in Form GST DRC-07 for the period April, 2019 to October, 2019, has been Patna High Court rejected without considering the points taken by the petitioner in gross violation of principles of natural justice. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6 namely the Additional Commissioner (Appeal) State Taxes, Patna East Circle, Patna, the order dated 05.03.2020 passed by Respondent No. 9, namely The Assistant Commissioner of State Taxes, Patna Central Circle, Patna under Section 74 of BGST Act, 2017; and summary of order dated 05.03.2020 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 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 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 reasonable dispatch; (q) We have not expressed any opinion on merits and all issues are left open; (r) If possible, proceedings be conducted through digital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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