2021 (4) TMI 1097

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....urable The Chief Justice And Honourable Mr. Justice Prabhat Kumar Singh For the Petitioner/s : Mr.Satyabir Bharti For the Respondent/s : Mr. Vikash Kumar, SC 11 ORDER Petitioner has prayed for the following relief(s): "i. Quashing the ex-parte assessment orders dated 29.10.2018, 31.07.2019, 07.08.2019, 24.07.2019 and 20.08.2019 in Fom ASMT-13, passed by the respondent no. 3 na....

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....d vide letter dated 18.02.2020 as contained in letter no. 1177 by which exercising powers conferred under Section 79 (1)(c) of the GST Act, the respondent no. 4 namely the Executive Engineer, Irrigation Division, Raghopur, Supaul, has been directed to make payment of a sum of Rs. 20,22,628.00, Rs. 8,78,110.00 and Rs. 10,116.00 respectively being the outstanding dues on account of the impugned asse....

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....der, 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 Satyabir Bharti, learned counsel for the petitioner states that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum....

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....tually agreeable directions that- (a) the petitioner shall deposit a sum of Rs. 5 lacs with the authority on or before 8th February, 2021; (b) the petitioner shall appear before the authority on 8th February, 2021 in his office at 10:30 A.M., on which date he shall place on record additional material, if so required and desired; (c) also, further opportunity shall be afforded to the parties to pla....