TaxTMI 
TaxTMI 
2021 (7) TMI 390
X X X X Extracts X X X X
X X X X Extracts X X X X
....cal dated 17/03/2021 passed in Appeal case No. GY/GST-10/2020-21 along with summary of demand in Form GST APL-04 dated 17/03/2021 passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Magadh Division, Gaya, Bihar, whereby the appeal of the petitioner was dismissed, and further be pleased to quash the assessment order-in-original contained in Ref. No. ZA100320017077E dated 13/03/2020 passed under the signature of respondent no. 5 and the consequential demand notice contained in Form GST DRC-07 dated 13/03/2020, as rectified by order dated 30/06/2020 in Ref No. ZD1006200012891, levying tax amounting to Rs. 46,08,775.00/- (Rs. Forty six lac, eight thousand, seven hundred and seventy five only) alongwith interest ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the facts and circumstances of the case." It is brought to our notice that vide impugned order dated 22nd of January, 2021 passed by the Respondent No. 2 namely the Additional Commissioner of State Tax (Appeal), Saran Division, Chapra, Patna in Appeal Case No. SN/GST-19/2020-21, the appeal of the petitioner against the order dated 04.03.2020 passed by the A.C.S.T., Siwan Circle, Siwan vide Process No. 2034, GSTIN 10AZJPR5167R1ZO, under Section 74(9) of GST Act, 2017; order dated 5th of March, 2020 passed in Reference No. ZA100320005480N, under Section 74 of the Act and summary of order in Form GST DRC-07 dated 5th of March, 2020, for the tax period April 2019-September, 2019 in Form GST DRC-07, has been rejected merely on the grounds of be....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... namely the Additional Commissioner of State Tax (Appeal), Saran Division, Chapra, Patna in Appeal Case No. SN/GST-19/2020- 21; order dated 04.03.2020 passed by the A.C.S.T., Siwan Circle, Siwan vide Process No. 2034, GSTIN 10AZJPR5167R1ZO, under Section 74(9) of GST Act, 2017; order dated 5th of March, 2020 passed in Reference No. ZA100320005480N, under Section 74 of the Act and summary of order in Form GST DRC-07 dated 5th of March, 2020, for the tax period April 2019-September, 2019 in Form GST DRC- 07; (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. If that were so, well and good. However, if the amount is not deposit....