TaxTMI 
TaxTMI 
2021 (6) TMI 380
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....entral act for short) as well as Bihar Goods And Services Tax Act 2017 (hereinafter referred to as the state act for short) is ultra vires provisions of 265 of the Constitution of India; b) For issuance of a consequential writ in the nature of a declaration striking down the provision of law incorporated under section 16(4) of both the central and state act; c) For holding and a declaration that the entitlement to the benefit of input tax credit is subject to fulfillment of the conditions prescribed under section 16 (2) alone and it cannot be subjected to further riders of eligibility conditions in terms of section 16 (4) of both the said acts; d) For further holding and a declaration that the provision of law prescribed under sect....
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....lternative; h) For holding and a declaration that the provision of law incorporated under section 16 (4) of both the central and state act is simply directory and not mandatory and as such any inadvertent failure or non-compliance of the requirements of the said provision would not defeat the entitlement of a person to input tax credit contemplated under the acts; i) For holding and a declaration that the input tax credit being a substantial right arising out of beneficial part of legislation under both the central and state act cannot be snatched for the sake of mere procedures as prescribed under section 16 (4) of both the acts; j) For holding and a declaration that the very nature of input tax credit as substantive right cannot ....
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....r notice that post passing of the impugned order dated 5th of March, 2020, petitioner's bank account(s) also stands attached. According to the Revenue, petitioner has an equally alternative efficacious remedy of filing an appeal under the provisions of the Bihar Goods and Services Tax Act, 2017. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to r....
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....passing of the order; (e) In this view of the matter, we also direct for defreezing/de-attaching of the bank account(s) of the writ-petitioner attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Assessing Officer on 21st of July, 2021 at 10:30 A.M., if possible through digital mode; (g) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (h) The Assessing Officer shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (i) Petitioner through learned counsel undertakes to fully cooper....