TaxTMI 
TaxTMI 
2021 (11) TMI 888
X X X X Extracts X X X X
X X X X Extracts X X X X
....earned counsel for the parties. Petitioner has prayed for the following relief(s):- "(i) For consequential writ or order for quashing of summary of order issued in Form GST DRC-07 dated 02.03.2020 by the Assistant Commissioner, State Tax, Patna Central Circle, Patna the Respondent No. 5 under Section 75 of the GST Act whereby the interest has been imposed on gross amount without deducting the Input Tax Credit which is already paid by the petitioner and in utter violation of the principle of natural justice as the same was passed without issuance of show cause notice in Form GST DRC-01A and GST DRC-01. (ii) For further issuance of consequential writ or order for quashing of order dated 16.08.2021 issued vide Memos No. 10....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der dated 2nd of March, 2020, passed by the Respondent No. 5 namely the Assistant Commissioner of State Tax, Patna Central Circle, Patna, in the following cases (Annexure-1 series) has been rejected merely on the grounds of non-receipt of certified copies. Both the orders were ex parte in nature. 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 consid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....espondent No. 5 namely the Assistant Commissioner of State Tax, Patna Central Circle, Patna, (Annexure-1 series); (b) Petitioner undertakes to deposit twenty per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (c) 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; (d) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the procee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch; (p) We have not expressed any opinion on merits and all issues are left open; (q) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode; The instant petition sands disposed of in the aforesaid terms. Interlocutory Application(s), if any, also stands disposed of. Learned counsel for the respondents undertakes to communicate the order to the appropriate authority through electronic mode. ============= Document 1 Notice/Demand Issued Type Notice/Order Date of Due date Amount of Order ID by Desc....