9911796707
TMI Blog2021 (4) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... certified copy of the impugned order as supplied by the authority stands placed on the records of the Appellate Authority, but notwithstanding the same, the appeal stands rejected solely on ground of non-filing thereof. HELD THAT:- It is not in dispute that the copy of the order impugned, annexed along with the appeal is the very same copy of the record which stands supplied to the petitioner through digital mode during the time of current Pandemic Covid-19. The impugned order, passed by the Additional Commissioner (Appeal), Bihar State GST, Patna West Division, Patna [Annexure-P/5] stands quashed and set aside with the petition being disposed of and the matter being remanded to the Appellate Authority for consideration afresh. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner, Bihar State GST, Patna South: Patna West Circle under Section 74 of the Central/ Bihar GST Act, 20l7, whereby and where under a demand of Rs 47,436/- each has been confirmed as Central GST and State GST along with interest of Rs 7,216/- each for Central GST and State GST, and penalty of Rs. 47,436/- each was imposed on the part of Central GST and State GST, without giving any opportunity of being heard on behalf of the petitioner, without supply of documents based upon which the charge of evasion of GST, without providing specific charge for levy of GST, interest and penalty, in utter violation of principles of natural justice and in violation of procedure established by law; and/or iii) As Ad-interim relief to issue direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority i.e. Respondent No. 6, namely, The Additional Commissioner (Appeal), Bihar State GST, Patna West Division, Bikri Kar Bhawan, Anta Ghat, Gandhi Maidan, Patna-800001 on 6th of May, 2021 at 10:30 A.M. through virtual mode. (e) Sri Vikash Kumar, learned Standing Counsel 11, states that the link for hearing shall be supplied to the petitioner s counsel, namely Shri Amit Pandey. Sri Amit Pandey undertakes to supply particulars of the phone/mobile number and email on which the link is required to be sent. This he shall positively do so to Sri Vikash Kumar within two days. (f) The Appellate Authority shall decide the appeal on its own merit, in accordance with law. This he shall positively do within a period of two months. (g) We h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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