9911796707
TMI Blog2023 (4) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bihar Goods and Services Tax Act, 2017 (hereinafter called the Act) for the Financial Year 2017-18 without consideration of the issues and also payment of tax in the ensuing month of April 2018 and passing an order taking into account the turnover and corresponding details of the Financial Year 2018-19 being contrary to the settled principles of natural justice be quashed. ii) the hand written order dated 06.06.2022 (as contained in Annexure-4) passed by the respondent no. 2 under Section 73 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the Act) for the Financial Year 2017-18 without consideration of the issues and also payment of tax in the ensuing month of April 2018 and passing an order taking into account the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order dated 06.06.2022 passed by the Respondent No. 2, namely the Joint Commissioner of State Tax, Supaul, Purnea; (b) The petitioner undertakes to deposit tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rably within a period of two months from the date of appearance of the petitioner; (l) The Assessing Authority shall pass separate speaking orders with respect to each one of the years, assigning reasons, copy whereof shall be supplied to the parties; (m) Liberty reserved to the petitioner to challenge the order, if required and desired; (n) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; (o) 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; (p) We have not expressed any opinion on merits and all issues are left ..... X X X X Extracts X X X X X X X X Extracts X X X X
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