Case Law Details
Vidyarthi Construction Private Limited Vs State of Bihar (Patna High Court)
We are of the view that the impugned orders dated 29.10.2018, 31.7.2019, 7.8.2019, 24.7.2019 and 20.8.2019 passed by the Respondent No.3, the Joint Commissioner of Sate Taxes, Danapur Circle, East Circle, Muzaffarpur in Form ASMT-13 need to be quashed and set aside, for the same to have been passed without following the principles of natural justice.
As such, purely on a limited ground, we quash and set aside the impugned orders dated 29.10.2018, 31.7.2019, 7.8.2019, 24.7.2019 and 20.8.2019 passed by the Respondent No.3, the Joint Commissioner of Sate Taxes, Danapur Circle, East Circle, Muzaffarpur in Form ASMT-13 for the period March, 2018, March, 2019 to June, 2019 under Section 62 of Bihar Goods and Services Tax Act, 2017, as contained in Annexure-1 series, with further mutually agreeable directions that-
(a) the petitioner shall deposit a sum of Rs. 5 lacs with the authority on or before 8th February, 2021;
(b) the petitioner shall appear before the authority on 8th February, 2021 in his office at 10:30 A.M., on which date he shall place on record additional material, if so required and desired;
Please become a Premium member. If you are already a Premium member, login here to access the full content.
