2022 (5) TMI 288

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....has prayed for the following relief(s). "a) For issuance of a writ in the nature of certiorari for quashing of the order dated 03.03.2020 and summary of order in form GST DRC - 07 dated 05.03.2020 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 74 (1) of the Bihar Goods And Service Tax Act, 2017 (hereinafter referred to as the "Bihar act 2017" for short); b) For issuance of a writ in the nature of certiorari for quashing of the appellate order dated 25.02.2021 issued vide memo number 59/Bhagalpur and the order dated 04.10.2021 issued vide memo number 290/Bhagalpur passed by the respond....

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....or order or direction upon the respondent No.3 to refund of the amount already recovered from the petitioner in exercise of powers under section 79 of the Bihar Act 2017; h) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case." Petitioner has prayed for quashing of the order dated 25.02.2021 passed by the Respondent No. 2 namely Additional Commissioner of State Taxes (Appeal), Bhagalpur Division, Bhagalpur, in Appeal Case No. M.G.G.S.T. 07/20-21 (Annexure-7), the order in Form GST APL-04 dated 26.02.2021 passed by the Additional Commissioner of State Tax, Munger Bhagalpur, Bihar (Annexure-7/A), order dated 4.10.2021 passed in Appeal Case No. (ARN) AD10012....

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....atural 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 25.02.2021 passed by the Respondent No. 2 namely Additional Commissioner of State Taxes (Appeal), Bhagalpur Division, Bhagalpur, in Appeal Case No. M.G.G.S.T. 07/20-21 (Annexure-7), the order in Form GST APL-04 dated 26.02.2021 passed by the Additional Commissioner of State Tax, Munger Bhagalpur, Bihar (Annexure-7/A), order dated 4.10.2021 passed in Appeal Case No. (ARN) AD100121006829N, by Additional Commissioner of State Taxes (Appeal), Bhagalpur Division, Bhagalpur (Annexure-8/A), order dated 3.3.2020 passed by the J....

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....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 to all concerned, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (l) The Assessing Authority shall decide the case on merits expeditiously, preferably with....