9911796707
TMI Blog2022 (3) TMI 1609X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Petition disposed off. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the Appellant : Mr. Gautam Kumar Kejriwal, Adv. For the Respondent : Mr. Vivek Prasad (GP 7) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- a) For issuance of writ or order in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 73 of BGST Act, 2017; and summary of order dated 14.08.2019 in Form GST DRC-07 for the tax period Apr 2018 to March, 2019 (Reference No. ZA100819000646P), has been rejected by a cryptic, misconceived and non-speaking order. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Assessing Officer. This shall be done within four weeks. (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, if it is ultimately found that the petitioner s deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done imme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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