2019 (4) TMI 1742

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....ankaj , AC to SC-5 for the respondents. JUDGMENT Heard Mr. Jyoti Ranjan Jha, learned counsel for the petitioner and Mr. Kumar Pankaj, learned AC to SC-5 for the State. 2. The petitioner is aggrieved by the order of assessment passed by the Assistant Commissioner of Commercial Taxes, Munger Circle, Munger in purported exercise of power vested in him under section 31 of the Bihar Value Adde....

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....ced the file relating to the proceedings in question to support the service of notice through electronic mail. 4. Mr. Jha while accepting the default on the part of the petitioner in not checking on the e-mail submits that in similar circumstances existing, a Co-ordinate Bench while considering the similar issues arising from C.W.J. C. No. 11798 of 2017 (Aariket Traders v. State of Bihar), C. W....

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....imple case of a casual default may not be sufficient to shut the doors for such assessee and for proceeding ex parte. 6. Section 31 of "the Act" has a purpose behind when it allows the assessee to present his case before any such order is passed and obviously an ex parte order passed is an exception to the legislative intent as well as the object behind the principle of due representation. May ....

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....ssues that has been taken note of by the assessing authority while passing the assessment order which issues will be treated as a notice by the petitioner to file his response thereto. 8. Be it noted that any failure on the part of the petitioner to present himself on the date as pointed above would permit the assessing authority to proceed in accordance with law. 9. As a result of the discu....