2021 (3) TMI 369

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....STICE S. KUMAR For the Petitioners : Mr.Gautam Kumar Kejriwal, Advocate For the Respondents : Mr. Vikash Kumar, SC 11 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for following relief(s) : a) For issuance of a writ in the nature of certiorari for quashing of the ex parte order of assessment dated 14.09.2019 issued vide reference number 674 in form GST ASMT-13 by ....

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.... make a best judgment assessment of an assessee having defaulted in filing a monthly return is not penal in nature rather it is a discretionary power exerciseable to fill up the gap in the records maintained for the sale purchase turnover, tax liability admitted and paid and input tax credit to which an assessee may be entitled to for a particular month and therefore once a valid return is filed b....

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....rd, we are in agreement with Sri Gautam Kejriwal, learned counsel for the petitioner, that the principles of natural justice, in passing the order, stands violated. Also, we are of the view that the impugned order dated 14.09.2019 passed by the Respondent No. 3, the Assistant Commissioner of Sate Taxes, Bhagalpur Circle, Bhagalpur, needs to be quashed and set aside, for the same to have been pass....

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....manded for consideration afresh. As such, purely on a limited ground, we quash and set Patna High Court CWJC No.1979 of 2021 dt.03-03-2021 aside the impugned order 14.09.2019 passed by the Respondent No. 3, the Assistant Commissioner of Sate Taxes, Bhagalpur Circle, Bhagalpur for the period June 2019 under Section 62(1) of Bihar Goods and Service Tax Act, 2017, as contained in Annexure-4, with fu....