2021 (10) TMI 471

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....ugned order cum demand notice dated 11.01.2021 (Annexure- 3) passed by the respondent Assistant Commissioner of State Tax under Section 74 of the Bihar Goods and Service Tax Act, 2017 (herein after referred to as 'the BGST Act, 2017 only) read with Central Goods and Service Tax Act, 2017 (herein after referred to as 'the CGST Act, 2017 only') for the periods October 2019 to March 2020 by which Rs. 4,31,690.80 has been assessed as tax, Rs. 58, 278.26 has been assessed as interest and Rs. 4,31,690.80 has been imposed as penalty. Thus, total liability of Rs. 9,21,659.86 has been created. (ii) For issuance of an appropriate writ, order or direction for quashing the ex parte appellate order dated 05.07.2021 passed by the respondent Appellate A....

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....Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh. Also, while considering and deciding the appeal, the ground of delay shall not be taken into account and the appeal shall be decided on merits. Also, during pendency of the appeal, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. Having heard learned counsel for the parties as also perused the record made available, we dispose of the present petition in the following mutually agreeable terms:- (a) We quash and set aside the impugned order dated 05.07.2021 (Annexure-7) passed by the Additional Commissioner of State Tax (Appeal), Purnea Division....

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....al documents and materials, if so required and desired; (i) During pendency of the appeal, no coercive steps shall be taken against the petitioner. (j) The Appellate 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 Appellate Authority shall decide the appeal on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (m) The Appellate Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (n) Liberty reserved to t....