2023 (3) TMI 526

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....er : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the following relief(s):- "1. That the present writ application is for quashing of the Letters/demand Notices dated 16.08.2021 issued vide reference No. ZD100821007494U issued by Respondent No. 6 as contained in Annexure-1 Series, by which the petitioner has been directed to pay Total CGST/SGST Tax amount of Rs. 1,77,282/- plus interest applicable as per under section 73(1) for the period Financial Year 2020-21, which are not only illegal but arbitrary exercise by power vested to them as well as without any jurisdiction and beyond the terms and conditions mentioned in the respective Tenders/Bids/Agreement, and also for quashing of order dt. 14/10/22 passed in Appeal n....

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....ST Act are merely procedural in nature and cannot override the substantive conditions as mandated inspection 16(1) and section 16(2) of the said Acts (iv) for a declaration that that in view of the non obstante clause present in section 16(2) of the CGST and BGST Act the same would prevail over section 16(4) of the said Acts (v) for a declaration that GSTR-3B can not be said to be a return prescribed under section 39(1) of the CGST Act 2017 as it does not satisfy the parameters of the return contemplated under section 3910 of the said Act (vi) for order Letters/demand Notices dated 16.08.2021 Letters/demand Notices dated 16.08.2021 issued vide reference No. ZD100821007494U issued by Respondent No. 7 and order dt 1....

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....ign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the 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 orders dated 14.10.2022 passed by the Additional Commissioner of State Taxes (Appeals), Patna East D....

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....lying 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 appearance of the p....