2023 (4) TMI 401

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.... passed by the respondent no. 2 under Section 73 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the Act) for the Financial Year 2017-18 without consideration of the issues and also payment of tax in the ensuing month of April 2018 and passing an order taking into account the turnover and corresponding details of the Financial Year 2018-19 being contrary to the settled principles of natural justice be quashed. ii) the hand written order dated 06.06.2022 (as contained in Annexure-4) passed by the respondent no. 2 under Section 73 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the Act) for the Financial Year 2017-18 without consideration of the issues and also payment of tax in the ensuing month o....

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....er is bad in law. This we say so, for two reasons-(a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign 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. 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 order dated 06.06.2022 passed by the Respondent No. 2, namely the ....