TaxTMI 
TaxTMI 
2021 (8) TMI 876
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....it order or direction in the nature of appropriate writ including the writ of mandamus or any other appropriate writ quashing/setting aside the impugned order I dated 04.03.2020 and impugned order II dated 05.03.2020 issued under Section 74 of the BGST Act for the tax periods April-September, 2019 and October, 2018-March, 2019 respectively by Respondent No. 2 and/or For issuing a Writ of certiorari or any other appropriate writ quashing/setting aside the impugned appellate orders dated 23.03.2020 dismissing the Petitioner's appeal against the impugned order I dated 04.03.2020 and impugned order II dated 05.03.2020 issued under Section 74 of the BGST Act and/or For issuing a Writ of mandamus or any other appropriate writ quashing/setting asi....
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....ation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed 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 orders dated 23.03.2020, passed by Respondent No. 3, namely the office of the Additional Commissioner of State Tax (Appeals), Magad....
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....tember, 2021 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the case, no coercive steps shall be taken against the petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (l) The Assessing Authority shall decide the case on ....