MCL- BEL- BIHAR (JV) Vs. STATE OF BIHAR

JUDGEMENT

(1.) Petitioner has prayed for the following relief(s):-

(2.) It is brought to our notice that vide impugned order dated 06.03.2020 passed by the Respondent No. 3 namely the Assistant Commissioner of State Taxes, Patliputra State Tax Circle, Patna in Case No. 10051406024, under Section 41(6) of Bihar Value Added Tax Act, 2005 for the period 2016-2017 on the ground is ex parte in nature and also vide order dated 12.03.2020, passed by the same authority the petitioner's plea has been rejected without any application of mind.

(3.) 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. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner.