2023 (3) TMI 788

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....s the BGST Act) and u/r 142(5) of Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the BGST Rules); b) For holding and a declaration that the impugned order dated 09.01.2021 passed by the respondent number 3 is highly cryptic, misconceived, nonspeaking and violative of principles of natural Justice; c) For further restraining the respondent number 3 from taking any coercive action against the petitioner for recovery of the amount of tax, interest and penalty in terms of the impugned order dated 09.01.2021 during the pendency of the present writ application; d) For grant of any other relief or reliefs to which the petitioners is found entitled in the facts and circumstances of this case. 3. Petitioner has prayed fo....

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....mstances. All issues of fact and law ought to have been dealt with, even if the proceedings were to be ex parte in nature. 8. As such, we dispose of the present writ petition in the following mutually agreeable terms: (a) We quash and set aside the impugned order dated 09.01.2021 passed by Respondent No. 3, namely, the Assistant Commissioner of State Tax, North Circle, Patna in Reference No. ZD1001210075277 (Annexure-1/A) as also Summary of the order in Form GST DRC-07 dated 09.01.202; (b) Petitioner undertakes to deposit twenty per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks; (c) This deposit shall be without prejudice to the respective rights and contentions of the part....