2022 (7) TMI 447

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....number 554 Purnea by the respondent number 2(hereinafter referred to as the appellate authority for short) whereby the appeal preferred by the petitioner under section 107 of the central goods and services tax act 2017(hereinafter referred to as the central act 2017 for short) and Bihar Goods And Services Tax Act 2017(hereinafter referred to as the Bihar act 2017 for short) has been rejected; b) For issuance of writ or order in the nature of certiorari for quashing of the order dated 20.02.2020 passed by the respondent number 3 under section 73 of the central act 2017 and Bihar act 2017 and also for quashing of the summary of order issued in form GST DRC-07 dated 20.02.2020 issued in terms of rule 142(5) of the Central Goods and Services ....

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....e." It is brought to our notice that vide impugned order dated 15.07.2021 passed by the Respondent No. 2, namely the Additional Commissioner of State Taxes (Appeals), Purnea Division, Purnea, in Appeal No. (ARN) AD1006210004704, the appeal of the petitioner against the order dated 20.02.2020 passed by Respondent No. 3, namely the The Joint Commissioner of State Taxes, Purnea Circle, Purnea, under Section 73 of CGST Act, 2017; and summary of order dated 20.02.2020 in Form GST DRC-07 for the month of March, 2019, has been rejected in violation of principles of natural justice as it is an ex parte order. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case....

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....ate Taxes (Appeals), Purnea Division, Purnea, in Appeal No. (ARN) AD1006210004704, and the order dated 20.02.2020 passed by Respondent No. 3, namely the The Joint Commissioner of State Taxes, Purnea Circle, Purnea, under Section 73 of CGST Act, 2017; and summary of order dated 20.02.2020 in Form GST DRC-07; (b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, well and good. However, if the amount is not deposited for whatever reason (s), same shall be done before the next date; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing O....