2021 (2) TMI 748

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....56 of 2019 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PRABHAT KUMAR SINGH Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal For the Respondent/s : Mr.Vikash Kumar ( SC 11 ) &nbsp; ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): "a) For issuance of a writ in the nature of certiorari....

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....eclaration that the action of the respondent assessing authority is not responding and communicating to the petitioner anything about the petition dated 19.10.201 submitted by the petitioner in form DRC - 06 seeking further time in the proceeding and passing of the aforesaid impugned order along with the demand notice without fixing a date of hearing and decision is denial of rights to adequate op....

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.... Also, we are of the view that the impugned order dated 30.11.2019 passed by the Respondent No.2, the Joint Commissioner of Sate Taxes, Danapur Circle, Patna needs to be quashed and set aside, for the same to have been passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously preju....

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.... the Joint Commissioner of Sate Taxes, Danapur Circle, Patna for the period 1st quarter of 2017-18 under Section 73(9) & (50) of Bihar Goods and Service Tax Act, 2017, as contained in Annexure-8 series, with further mutually agreeable directions that- (a) the petitioner shall deposit a sum of Rs. 10 lacs with the authority on or before 6th February, 2021; (b) the petitioner shall....