2022 (12) TMI 554

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....(Per: HONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the parties. Petitioner has prayed for the following relief(s): "(i) For issuance of an appropriate writ/order/direction for setting aside order bearing reference no. ZD10122000075954 dated 09.01.2021 passed by Joint Commissioner of State Tax jurisdiction, north Circle, Patna whereby and whereunder respondent authorities passed an expartee order dated 09.01.2021 without providing an opportunity of hearing to the petitioner and raised a demand on the basis of excess TDS Credit in GSTR 2A of the petitioner's employer namely IGIMS against the payment made to the petitioner in the period October 2019 to March 2019, Whereas the petitioner declared a lesser amount in their Turnover....

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....tion shall not be allowed to come in the way. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that 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....

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....e immediately. (e) Petitioner undertakes to appear before the Assessing Authority on 30.11.2022 at 10:30 A.M., if possible through digital mode; (f) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (g) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (h) During pendency of the case, no coercive steps shall be taken against the petitioner. (i) The 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 ....