2022 (12) TMI 1226

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.... ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Petitioner has prayed for the following relief(s):- "(i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the assessment order dated 06.03.2021 and 06.02.2021 (Annexure-1 & 2) passed by Respondent No. 6 for the F.Y. 2019-20 whereby and whereunder the ex parte assessment order has been passed for the aforesaid period and thereby a total liability of Rs. 32,00,29....

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....total liability of Rs. 32,00,296/- (v) For issuance of appropriate direction including the mandamus directing the respondents to pass fresh assessment order for the F.Y. 2019-20 upon considering the GSTR- 9 filed by the petitioner for the said financial year to ascertain the actual tax liability, if any on the petitioner for the period April 2019 to March 2020; (vi) For holding that the impugned assessment order dated 06.03.2021 and 06.02.2021 (have been issued in most illegal manner by Respondent No.6 before submitting the GSTR-9 and without examining the records and the supporting materials uploaded by the petitioner on its web-portal of GST; (vii) For passing any such other order/orders as this Hon'ble Cour....

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....tion of the principles of natural justice, entails civil 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 orders dated 06.03.2021 and 06.02.2021 passed by the respondent no. 6 namely The Assistant Commissioner of State Taxes, Saharsa Circle, Sahara in Reference No. 1820 and Reference No. ZD100221005021T respectively as also summary of order dated 06.02.2021 passed in GST DRC-07 for the period 2019-20; (b) The petitioner undertakes to deposit 20% of the amount of the demand raised before the Assessing Officer. This shall be done within eight weeks; c) This deposit shall be without prejudice t....