2022 (8) TMI 1173

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....issioner of State Tax, Patna North Circle whereby the Input Tax Credit Claimed by the petitioner for the period April 2018 to March 2019 was denied for having been claimed after expiry of due date under Section 16(4) of the Bihar GST Act, 2017 for having been passed without issuance of any show cause notice to the petitioner, (b) For quashing of the consequential demand to the tune of Rs. 20,16,316/ issued in Form- GST-DRC-07 dated 23.03.2020 (c) For quashing the impugned From GST DRC-13 dated 22.02.2022 issued by the Respondent Department to the Banks wherein the direction was issued to freeze all the bank account of the Petitioner firm and its proprietor being operated in the said banks fir recovery of impugned demand no....

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....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, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order dated 21.03.2020 passed by the respondent Assistant Commissioner of State Tax, Patna North Circle, Patna under Section 73(9) of Bihar GST Act, 2017 for the F.Y. 2018-19 (Annexure-2); Summary of the order in Form GST DRC-07 dated 23.03.2....

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....he Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (j) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (k) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (l) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (m) Liberty reserved to the petitioner to challenge the vires of Section 16(4) of GST Act by way of separate proceedings. (n) Liberty reserved to the peti....