TaxTMI 
TaxTMI 
2021 (6) TMI 1040
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....rvice Tax Act, 2017 (hereinafter referred to as the "Bihar act 2017" for short); b) For further quashing of the impugned order dated 03.03.2021 passed by the respondent number 2 whereby the appeal preferred by the petitioner against the order dated 01.03.2020 has been rejected on technical grounds of delay; c) For holding and a declaration that the impugned order dated 01.03.2020 passed by the respondent No. 3 is highly cryptic, nonspeaking and based on complete non-application of mind to the fact that the liability of unpaid tax was discharged by the petitioner through the credit balance existing in the electronic credit ledger and therefore covered by the proviso to section 50 of the Central Goods And Services Tax Act, 2017 and simila....
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....arch, 2020, and summary of order in Form GST DRC-07 dated 1st of March, 2020 passed by Respondent No. 3 namely The Assistant Commissioner of State Taxes, Munger Circle, Munger in Reference No. ZA100320000195N under Rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017, petitioner preferred an appeal bearing Appeal Case No. MGGST 38/20-21, which was rejected vide order dated 3rd of March, 2021 by Respondent No. 2, namely The Additional Commissioner of State Taxes (Appeals), Bhagalpur Division, Bhagalpur, only on the ground of delay. 4. Learned counsel for the Revenue, on the ground of availability of equally alternative efficacious remedy vehemently opposed the prayer made on behalf of the petitioner. 5. However, having heard learne....
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....lpur in Appeal Case No. MGGST 38/20-21. (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, if it is ultimately found that the petitioner's deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (e) In this view of the matter, w....