TaxTMI 
TaxTMI 
2020 (10) TMI 45
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.... 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 Tax, Patna Central Circle. Bihar, Patna in exercis....
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.....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, issued by the Deputy Commissioner, State Tax, Patna Centra....
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....ices 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 shall be initiated for recovery of the outstanding dues. (iv) T....
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....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 a particular date. However, for unexplained reasons and circumstances, withou....