2021 (9) TMI 155

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....mounting to र 9,39,808 under Section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the BGST Act) for the period April 2019 to September 2019 be quashed. ii) the notice dated 03.02.2020 (as contained in Annexure-2) issued by the respondent no.2 quantifying tax, interest and penalty amounting to र 9,39,808 under the BGST Act for the period April 2019 to September 2019 in Form DRC-01 be quashed. iii) the order dated 05.03.2020 (as contained in in Annexure 4) passed by the respondent no.2 quantifying tax, interest and penalty amounting to र 8,39,164 under the BGST Act for the period April 2019 to September 2019 in Form GST DRC - 07 without passing a speaking order be quashed. i....

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....sessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation 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 assig....

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....ut prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, 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; (e) 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. (f) Petitioner undertakes to appear before the Assessing Authority on 25th October, 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 pri....