2022 (1) TMI 549

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....rtiorari for quashing of the ex-parte order dated 08.02.2021 and summary of order in form GST DRC 07 dated 08.02.2021 under rule 142 (5) of the Bihar Goods And Services Tax Rules, 2017 (hereinafter referred to as the "Bihar rules 2017 for short) passed and issued by the respondent number 3 under section 73 (1) of the Bihar Goods And Services Tax Act, 2017 hereinafter referred to as the "Bihar act 2017" for short); (b) For holding and a declaration that the impugned order dated 08.02.2021 passed by the respondent No. 3 is highly cryptic, misconceived, nonspeaking and violative of principles of natural Justice. (c) For issuance of a writ or order or direction restraining the respondent No.3 from making any coercive recovery of the amount ....

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....ecipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order dated 08.02.2021 passed by the Respondent No. 3 namely the Assistant Commissioner of State Taxes, North Circle, Patna in GSTIN 10AARCS6890G1Z0, under Section 73(I) of BGST Act, 2017 and summary of order in Form GST DRC-07 dated 08.02.2021; (b) The petitioner undertakes to deposit ten per cent of the amount of the demand raised before the Assessing Of....