2021 (8) TMI 1067

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....f certiorari for quashing of the ex-  parte order dated 31.01.2D20 and summary of order in form GST DRC  - 07 dated 02.02.2020 under rule 142 (5) of the Bihar Goods And  Services Tax Rules, 2017 (hereinafter referred to as the "Bihar rules  2017" for short) passed and issued by the respondent number 3 under  section 74 (1) of the Bihar Goods And Service Tax Act, 2017  (hereinafter referred to as the "Bihar act 2017" for short); b) For issuance of a writ in the nature of certiorari for quashing of the  order dated 04.03.2021 passed by the respondent number 2 whereby  the appeal preferred by the petitioner against the original order dated  31.01.2020 has been rejected on grounds of delay; c) ....

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....ught to our notice that post passing of the impugned order dated 31st of January, 2020 by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in GSTIN 10CRMPP7096L1Z5, under Section 74 of the Bihar Goods And Service Tax Act, 2017, petitioner's bank account(s) also stands attached. Also, post passing of the impugned order dated 31st of January, 2020, and summary of order in Form GST DRC- 07 dated 2nd of February, 2020 passed by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in Reference No. ZA100220000374P under Rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017, petitioner preferred an appeal bearing Appeal Case No. MGGST 31/20-21, which was rejected vide order....

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....017, summary of order in Form GST DRC-07 dated 2nd of February, 2020 passed by Respondent No. 3 namely The Joint Commissioner of State Taxes, Munger Circle, Munger in Reference No. ZA100220000374P; as also the appellate order dated 4th of March, 2021 passed by Respondent No. 2, namely The Additional Commissioner of State Taxes (Appeals), Bhagalpur Division, Bhagalpur in Appeal Case No. MGGST 31/20-21. (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; (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 four weeks....