2021 (3) TMI 369

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.... order of assessment dated 14.09.2019 issued vide reference number 674 in form GST ASMT-13 by the respondent number 3; b) For holding and a declaration that the statutory return in form GSTR 3B filed by the petitioner for the month of June 2019 is valid and the declaration made therein by the petitioner holds primacy over the figures determined by the respondent number 4 in terms of the best judgment assessment made under Section 62(1) of the Goods And Services Tax Act, 2017 (hereinafter referred to as 'the act" for short); c) For further holding and a declaration that Section 16(2), 16(4), 39 read with Section 46 and 47 of the act permits filing of a monthly return after due date and imparts all characteristics of a r....

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....stice, 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 passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously prejudicing the petitioner inasmuch as, without affording any adequate opportunity of hearing or assigning any reason. Shri Gautam Kejriwal, learned counsel for the petitioner, states that without prejudice to the respective rights and contentions of the parties, petitioner is ready and will....