2021 (12) TMI 167

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....TICE Petitioner has prayed for the following relief(s): a. For issuing appropriate writ including writ of Certiorari or any other writ, order or direction calling for the record pertaining to the Petitioner case and after going into the validity and legality thereof quash and set aside impugned order dated 23.02.2021 issued by the Assistant Commissioner, State Taxes, Patliputra Circle, Patna (Respondent No.6) in relation to Year 2019-20 (Annexure P/1) whereby and whereunder a demand order in form of DRC-07 for demand worth Rs. 42,07,504 (Rs. 34,62,162/- as CGST/GST/IGST cumulatively and Rs. 7,45,342/- as interest thereupon) has been issued; b) For issuing writ of Certiorari or any other appropriate writ, order or direction after going ....

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....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- (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; ....

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....ank 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 15th of August, 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 principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the case, no coercive steps shall be taken against the petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity t....