2021 (10) TMI 1221

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....nature of certiorari for quashing of the appellate order dated 16.12.2020 issued vide form GST APL-02 by the respondent no.2 whereby the appeal preferred by the petitioner has been rejected on grounds of delay; (b) For issuance of a writ in the nature of certiorari for quashing of the order dated 16.08.2019 passed by the respondent No. 3 under section 140 and 73(9) of the Bihar goods and service tax act 2017 (hereinafter referred to as the Bihar act 2017 for short) and summary or order issued vide reference number ZA819002355U in form GST DRC-07 dated 29.08.2019 by the respondent number 3 on grounds of the same being without jurisdiction; (c) For holding and declaration that the appeal preferred by the petitioner on 10.12.....

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....In our considered view, the delay stands sufficiently explained on account of COVID restrictions. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing 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- ....

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.... (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. (d) This deposit shall be without 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) Peti....