2022 (8) TMI 215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the following relief(s): "i) To issue an appropriate writ, order or direction quashing the order of Appeal passed by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna (Annexure-3) to this Writ Application) under Section 107 of the Goods and Services Act, 2017 read with rule 108(3) Goods and Services Rules, 2017 whereby the petitioner's Appeal has been dismissed on the ground of delay. ii) To issue an appropriate writ, order or direction quashing the order of Assessment passed by Deputy Commissioner of State Tax, Patna Central Division, Patna, (Annexure-2 to this Writ Application) under Section 73 of the Bihar Goods and Services Act, 2017, Whereby the petitioner's has been assessed ex-parte ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at 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; (c) We also find the authorities not to have adjudicated the matter on the attending facts and circ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt(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 29th of August, 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 afford....