2021 (7) TMI 741

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....uashing the following: (i) Show cause Notice along with Summary of Show cause notice in FORM GST DRC-01 dated 14.02.2021 issued by respondent no.3 for the period April 2019 to March 2020 against the procedure as prescribed in Rule 142 of the Central Goods and Service Tax Rules 2017 (hereinafter referred as "CGST Rules, 2017") and Bihar Goods and Service Tax Rules, 2017 (hereinafter referred as "BGST Rules, 2017"). (ii) Summary of order in FORM GST DRC-07 dated 23.02.2021, issued by respondent no. 3 for the period April 2019 to March 2020 without issuing the order under section 73(9) of the CGST Act, 2017 and further in violation of the principles of natural justice. (B) A writ in the nature of mandamus or any other appropriate writ/s,....

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....e, agreed to rectify the same. We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. Illustratively, as against the original demand of Rs. 11 crores, the officer while reviewing his own order reduced it to 18 lacs and in another case from 8 crores to 2.8 crores. Under similar circumstances, in C.W.J.C. No. 25256 of 2019, titled as Pinax Steel Industries Pvt. Ltd. Vs. The State of Bihar & Anr., we had quashed the order of assessment passed by the Assessing Officer. As such, as prayed for by the State, we dispose of the present writ petition in the following mutually agreeable terms:- (a)....

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....ssessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (i) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (j). 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; (k) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (l) Liberty reserved to the petitioner to challenge the order, if required and desired; (m) Equal....