2023 (3) TMI 789

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....- (i) For issuance of appropriate writ/order/direction for setting aside order bearing Order dated 05.09.2022 passed by Additional Commissioner (Appeal), Saran Division, Chapra in Appeal Case No. SN/GST-15/2022-23 for the financial year 2018-19 whereby and whereunder the Appellate Authority rejected the appeal filed by the petitioner against the order dated 08.03.2020 passed by Respondent no. 3 on the ground of limitation after finding a delay of two month and further directed to issue GST APL-02. (ii) For issuance of appropriate writ/order/direction for setting aside order bearing reference no. ZA1003200117141 dated 08.03.2020 passed by Assistant Commissioner of State Tax jurisdiction, Siwan Circle, Siwan, whereby and whe....

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....; and summary of order dated 07.03.2020 in Form GST DRC-07 for the financial year 2018-2019, has been rejected on the ground of the same being barred by limitation. 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 and the limitation shall not be allowed to come in the way. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precl....

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....hearing of the appeal, already stands deposited. If that were so, well and good. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks. (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing 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; (e) We also direct for de-freezing/....