2021 (3) TMI 241

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.... issuance of a writ in the nature of certiorari for quashing of an appellate order dated 20.08.2020 issued vide memo number 220 whereby the appeal preferred by the petitioner has been rejected; b) For issuance of a writ in the nature of certiorari for quashing of the ex parte order of assessment dated 31.08.2019 issued vide reference number 28 in form GST ASMT-13 by the respondent number 3; c) For holding and a declaration that the appeal preferred by the petitioner on 23.06.2020 is well within limitation prescribed under section 107 of the Goods And Services Tax Act, 2017 (hereinafter referred to as "the act for short) from 05.03.2020 being the date of conscious knowledge of the impugned order dated 31 08.2019 and hence r....

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.... available as per the returns and records; h) For further holding and a declaration that section 62 (2) of the act is directory and not mandatory and therefore any return validly filed in terms of section 39 read with section 47 of the act shall replace the best judgement assessment made under section 62 (1) irrespective of the bar of limitation prescribed under section 62 (2) of the act; i) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case." Having heard learned counsel for the parties, as also perused the record, we are of the considered view that interest of justice would best be met if we dispose of the present petition in the following ter....

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....authority on or before 9th March, 2021. Statement accepted and taken on record. It stands clarified that deposit of such amount would be without prejudice to the respective rights and contentions of the parties and the order which the authority may pass upon the matter being remanded for consideration afresh. As such, purely on a limited ground, we quash and set aside the impugned order dated 20.8.2020 passed by the State Tax Additional Commissioner (Appeal), Patna, as contained in Annexure 6 and order dated 31.8.2019 passed under section 62(1) of Goods and Services Tax Act, 2017, as contained in Annexure 4, with further mutually agreeable directions that- (a) the petitioner shall deposit a sum of Rs. 3 lacs with the authorit....