2021 (7) TMI 228

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....t order bearing Reference No. 677 dated 17.08.2019 (Annexure 2) issued under Section 62 (1) of the Bihar Goods and Services Tax Act, 2017 in as much as a valid return along with the requisite taxes for the month of July, 2019 has already been filed; (ii) Commanding upon the Respondents to withdraw the consequential Composite Notice to Third Person dated 09.02.2020 (contained in Form GST DRC - 13) issued under Section 79 (1) (c) vide Recovery Reference No. 3166 of the Bihar Goods and Services Tax Act, 2017 (Annexure 5) by which the N.T.P.C. Ltd. has been directed to remit a sum of Rs. 2,19,10,185.00 pursuant to the Assessment order dated 17.08.2019 under Section 62 (1) of the Act; and (iii) Restraining the Respondents from ....

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....ssed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order dated 14th of September, 2019 passed by Respondent No. 4, namely the Assistant Commissioner of State Tax, Bhagalpur Circle, District- Bhagalpur, Bihar vide Reference No. 677 as also the consequential Composite Notice to Third Person dated 9th of February, 2020 (contained in Form GST DRC-13), issued under Section 79 (1)(c) vide Recovery Reference No. 3166 of the Bihar Goods and Services Tax Act, 2017 (Annexure-4); (b) We accept the statement of the petitioner that 10 per cent of....