2023 (2) TMI 1086

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eriod October 2018 to March 2019 of F.Y 2018-19 whereby and whereunder the ex parte assessment order has been passed for the aforesaid period and thereby a total liability of Rs.10,06,826/- (with breakup as - (a) CGST worth Rs.4,22,793/- with interest Rs.80,620/- thereupon; and (b) SGST worth Rs.4,22,793/- with interest Rs.80,620/- has been imposed on the petitioner; (ii) For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the demand issued in form DRC 07- dated 18.02.2020 (Reference No.ZA100220020708C) (Annexure-3) passed by Respondent No. 6 for OCT- 2018 to MAR 2019 of F.Y 2018-19 whereby and whereunder the ex-parte demand order DRC 07 have been issued under the CGST/BGST Rules, 2017 for the afo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." It is brought to our notice that vide impugned orders dated 16.02.2020 and 18.02.2020 passed by the Respondent No. 6, namely the Assistant Commissioner of State Tax, Saharsa Circle, Saharsa, the input tax credit claim of the petitioner has been rejected and tax amounting to Rs. 10,06,826/- , including penalty/interest, has been imposed, without providing any further notice to the petitioner. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessing Officer. However, if it is ultimately found that the petitioner's deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (d) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (e) Petitioner undertakes to appear before the Assessing Authority on 06.02.2023 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 ....