9911796707
TMI Blog2022 (12) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... shing of order-in-appeal dated 29/06/2022 passed by the respondent no. 2, the Additional Commissioner of State Taxes (Appeal), Darbhanga Division, Darbhanga contained in Memo no. 206 dated 29/06/2022 whereby the appeal of the petitioner was dismissed, and further be pleased to quash the ex-parte assessment order-in-original dated 06/03/2020 and the order contained in Ref. No. ZA100320011461P dated 07/03/2020 passed under the signature of respondent no. 3 and the consequential demand notice contained in Form GST DRC-07 dated 07/03/2020 levying tax amounting to Rs. 1,31,66,796.00/- (Rs. One crore, thirty one lac, sixty six thousand, seven hundred and ninety six only) alongwith interest of Rs. 6,44,364.00/- (Rs. Six lac, forty four thousand, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd proper in the facts and circumstances of the case." It is brought to our notice that vide impugned order dated 29.06.2022 passed by the Respondent No. 2 namely the Additional Commissioner of State Taxes (Appeal), Darbhanga Division, Darbhanga, under Memo No.206, the appeal of the petitioner against the order dated 06.03.2020 passed by Respondent No. 3, namely The Assistant Commissioner of State Tax, Darbhanga Circle, Darbhanga, and summary of order dated 07.03.2020 in Form GST DRC-07 for the period April, 2018 to March, 2019, has been rejected in 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 deciding the case afresh a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeal), Darbhanga Division, Darbhanga, under Memo No.206, the order dated 06.03.2020 passed by Respondent No. 3, namely The Assistant Commissioner of State Tax, Darbhanga Circle, Darbhanga, and summary of order dated 07.03.2020 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 Assessing Officer. This shall be done within four weeks. (d) This dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner; (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 mode; The instant petition sands disposed of in the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
