TaxTMI 
TaxTMI 
2022 (3) TMI 1156
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....he Respondents : Mr.Vikash Kumar ( SC11 ) JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- (i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the assessment order dated 30.12.2020 (Annexure-P/1) issued by Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar (Respondent No. 5) whereby and whereunder the aforesaid Assessment Officer has quantified the tax liability, interest and penalty for the period April 2018 to March 2019 and thereby has quantified the Tax liability, interest and penalty for the period April 2018 to march 2019 and thereby has imposed cumulative l....
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....06.51 for the aforesaid period towards IGST, SGST, CGST tax liability interest for 547 days @ 1.5% and penalty. (iv) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the order dated 17.08.2021 (Annexure-P/4) bearing Memo No. 1075 issued by Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, Bihar (Respondent N. 3) whereby and whereunder the aforesaid Appellate Authority has rejected the appeal preferred by the petitioner against order dated 30.12.2020 (Annexure-P/1) and has affirmed the aforesaid order passed by the Assessment Officer. (v) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the summary of demand by the appellate authority issue....
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.... (AnnexureP/4) wherein on comparative analysis assessment officer of ITC in 3B vis-avis ITC in 2A the petitioner was entitled for refund of Rs. 38,888.71/- under CGST as also refund of Rs. 38,888.71/- under the SGST. (ix) For holding that the petitioner is entitled to reverse the Input Tax Credit in the month of September 2019(next financial year) which is in terms with section 16(4) of GST Act as also in terms of Circular No. 26/26/2017-GST dated 29.12.2017 issued by Department of Revenue, Central Board of Excise and Custom, GST Policy wing. (x) For issuing a writ of mandamus or any other appropriate writ directing the Respondents not take any coercive action including recovery from bank account and third parties until pendency of the ....
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....e 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; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable 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 peti....
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....ded 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) Petitioner undertakes to appear before the Assessing Authority on 11.04.2022 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 p....