2022 (12) TMI 956

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....has prayed for the following relief/s :- "1.........for issuing writ of mandamus and other appropriat e-writ for seeking direction to the respondent to hear the case treating one case & for allowing ITC even ITC non-reflection transaction in GSTR-2A. 2. The petitioner has preferred an application u/s 117 of CGST Act 2017 against the appellate common order dated 15.03.2022 vide in GST Appeal Case No. GST/PTC-51/2020-21 & in Appeal Case No. GST/PTC 52/2020-21 arise against the assessment order dated 07.03.2020 & 10.02.2021 respectively." It is brought to our notice that vide impugned order dated 15.03.2022 passed by the Respondent No. 1 namely the State of Bihar through the Additional Commissioner of State Tax (Appeal), P....

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.... 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 circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were ex parte in nature. 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 15.03.2022 passed by the Respondent No. 1 namely the State of Bihar through the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna in GST Appeal Case No. GST/PTC-51/2020-21 and Appeal Case ....

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....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 affording adequate opportunity to all concerned, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (l) The Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of....