2022 (10) TMI 1128

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....as prayed for the following relief(s):- i) To issue an appropriate writ, order or direction quashing the order of Assessment dated 30.11.21 passed by Assistant 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 in Violation of the Principal of Natural Justice. ii) To issue direction to the authorities concern to de-freeze/de-attach the bank account(s) of the petitioner iii) To issue direction to the authorities concern not to realize the amount from the bank account(s) of the petitioner in pursuance of the order of Assessment passed under section 73 of the....

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....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 30.11.2021 passed by the respondent No.4, namely, the Assistant Commissioner of State Tax, Patna Central Division, Patna (Annexure-2) in GSTIN 10ABWPT9826A1ZF; (b) The petitioner undertakes to deposit twenty per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (c) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, if it is ultimately found that the petitioner had a....