2020 (7) TMI 508

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....r. Ranjeet Kumar, Advocate For the Respondent/s : Dr. K. N. Singh, Addl. S.G.I, Mr. A. K. Rastogi, AAG-10 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): i. For setting aside the order dated 31.01.2020 passed by the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna in exercise of the jurisdiction conferred under Section ....

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....l only on 25.01.2020, on that day the father of the Learned Tax Consultant (Advocate) had died and next day i.e. 26th January was a national holiday it was impossible to file reply in one day as the last date of submission of reply was 27.01.2020. ii. For setting aside the order dated 02.03.2020 issued by the Deputy Commissioner, State Tax, Patna Central Circle, Bihar, Patna whereby final order ....

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....irected to deposit the tax+ interest+ penalty, i.e., total Rs. 5440224/-, by 07.03.2020, failing which proceeding shall be initiated for recovery of the outstanding dues. iv. The petitioner further prays that after setting aside the aforementioned impugned orders, the matter be remanded back to the respondents authorities with a direction to comply the mandatory requirement envisaged under Secti....

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....rder dated 2nd of March, 2020 is passed by the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna who issued a notice asking the petitioner to show cause by a particular date. However, for unexplained reasons and circumstances, without any prior intimation or knowledge, the matter was preponed and without affording any opportunity of hearing, decided, holding the view of the reve....