9911796707
TMI Blog2022 (3) TMI 1609X X X X Extracts X X X X X X X X Extracts X X X X ..... of certiorari for quashing of the appellate order dated 13.01.2021 issued vide memo number 46 Patna passed by the respondent no. 2 whereby the appeal preferred by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Act 2017 for short) and Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar act 2017 for short), being ex-parte and as such violative of the principles of natural justice; b) For further issuance of a writ in the nature of certiorari for quashing of the ex parte order dated 08.08.2019 and the summary of order issued in form GST DRC-07 dated 14.08.2019 passed and issued by the respondent no. 3 under section 73 of the central act 2017 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for 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; (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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e done immediately. (f) Petitioner undertakes to appear before the Assessing Authority on 11.04.2022 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the case, no coercive steps shall be taken against the petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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