2021 (7) TMI 1033

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....hief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Petitioner has prayed for the following relief(s): "i) To issue an appropriate writ, order or direction in the nature of certiorari for quashing order contained in memo no. 247 dated 18.03.2021 passed by Respondent Additional Commissioner (Appeal), State Tax in Case no. GST/SH-49/20-21 whereby the well-founded appeal of the petitioner against the adjudication order dated 30.01.2021 contained in Reference no. ZD1001210266842 passed by the Respondent Joint Commissioner of State Tax under section 73 of the CGST/SGST....

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....ervices Tax 2017 directing them to make payment of Rs. 57,01,20,094/- on behalf of the petitioner. v) During the pendency of this writ application the Respondents may be directed not to take any coercive steps against the petitioner for recovery of the disputed tax amount. vi) This Hon'ble Court may further adjudicate and hold that the services provided by the State of Bihar to the petitioner by way of grant of mineral concession for winning sand is not leviable with GST in light of the specific exemption granted by Sl. no. 64 of notification no. 12/2017. vii) This Hon'ble Court may further adjudicate and hold that the show cause dated 10.12.2020, the adjudication order dated 30.01.2021 and the appellate o....

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....ii) To grant any other relief or reliefs which the Petitioner may be found entitled to in the facts and circumstances of the case." It is brought to our notice that vide impugned order 18th of March, 2021 passed by Respondent No. 3 namely The Additional Commissioner (Appeal), State Tax, Patna West Division, Patna in Appeal Case No. GST/SH-49/20-21 (Annexure-9), appeal preferred by the petitioner against the order dated 30th of January, 2021 (Annexure-8) passed by the Respondent No. 4 namely The Joint Commissioner of State Tax, Shahabad Circle, Ara vide Reference No. ZD1001210266842 and Summary of order dated 30th of January, 2021, stands dismissed. Both the orders were ex parte in nature. Learned counsel for the Revenue, states that h....

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....hahabad Circle, Ara vide Reference No. ZD1001210266842 and Summary of order dated 30th of January, 2021; (b) We accept the statement of the petitioner that 10 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 deposited for whatever reason(s), same shall be done within a period of seven days from the date of account being made operational; (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 a period of seven days from the date of account being made operational. (d) This deposit sha....