2020 (10) TMI 45

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....ourable Mr. Justice S. Kumar For the Petitioner/s : Mr.Ranjeet Kumar, Advocate For the Respondent/s : Mr.Dr.K.N.Singh (ASG), Mr.Vikash Kumar, SC 11, Mr.Alok Kumar Agrawal, Advocate 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 ....

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....Section 73(5)/74(5) was ordered to be issued on 16.01.2020, but same was served through mail 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, i....

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....irement of Section 61 of the Central/Bihar Goods and Services Tax Act, 2017. (iii) For setting aside the consequential DRC-07 dated 04.03.2020, issued by the office of the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna whereby the petitioner has been directed to deposit the tax + interest + penalty, i.e., total Rs. 39,21,914/ by 07.03.2020, failing which proceeding s....

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....in. Learned counsel for the State Sri Vikash Kumar has been extremely fair in his submission. It is not disputed that one of the impugned orders stands passed in violation of principles of natural justice. Impugned order 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 ....