2022 (7) TMI 446

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....67 of 2022 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR For the Petitioners : Brisketu Sharan Pandey, Vijay Kumar Singh and Abhishek Kumar, Advocates For the Respondents : K.N. Singh, Additional Solicitor General, Anshuman Singh, Sr. S.C. and Vikash Kumar, S.C. JUDGMENT ( PER : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the following relief(s):- (i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the summary of order/assessment order dated 02.02.2021 (Annexure-P/1) issued by Deputy Commissioner of State Tax Bhagalpur Circle, Bhagalpur, Bihar (Respondent no. 7) whereby and whereunder the aforesaid Assessing Officer has quantified the tax....

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.... Bhagalpur, Bihar (Respondent no. 7) whereby and whereunder the aforesaid Assessing Officer has issued demand order in terms of order dated 02.02.2021 (Annexure-P/1) and accordingly raised demand towards tax liability, interest and penalty for the period March, 2020 (F.Y. 2019-20) and thereby has imposed cumulative liability of Rs. 1,90,71,686/- for the aforesaid period towards IGST, SGST, CGST tax liability, without dealing with grounds in the submission/reply and without stating in the order regarding the period/days of default for which the interest and penalty has been imposed. (iv) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the order dated 25.11.2021 (Annexure P/4) bearing Memo No. 357 issue....

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....,71,686/- for the aforesaid period towards IGST, SGST, CGST tax liability without dealing with the grounds in the appeal and without stating in the order regarding the period/days of default for which the interest and penalty has been imposed. (vi) For issuing writ of certiorari and thereby quashing the DRC-13 dated 25.02.2022, as also the letter dated 25.02.2022 bearing Memo No. 54 both issued by Respondent no. 7 whereby and whereunder resorting to special mode of recovery the Banker of the petitioner company has been directed to prepare a cheque/DD towards the amount worth Rs. 1,73,90,650/- in favour of the Respondents. (vii) For declaration that Section 16(4) of the CGST and BGST Act to the extent it seeks to deny input tax credit if....

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....ted tax amount as needed to be paid as pre-deposit (Section 107(6) (b) of Central Goods and Service Tax Act, 2017) before filing an appeal under CGST/SGST for the month March, 2020; (xiii) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs. 46,22,581/- which has been recovered from the credit ledger of the petitioner on 24.02.2022. (xiv) For issuing writ of mandamus as a consequential relief and thereby directing the Respondents to uphold the return GSTR-3B filed by the petitioner for the month March, 2020 as also the claim of Input Tax Credit (ITC) availed by the petitioner which has been wrongly rejected by the Respondents No. 7 and 5 while issuing the impugned assessment order as also the appella....

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....fering 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; (c) We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the ....

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....er, 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 18th of July, 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 petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ p....