DEEPAK RAJ NAVRATAN HATA 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 dtd. 17/8/2021 passed by the Respondent No. 2 namely the Additional Commissioner of State Taxes (Appeals), Purnea Division, Purnea, in Appeal No. (ARN) AD1004210011472, the appeal of the petitioner against the order dtd. 11/1/2021 passed by Respondent No. 3, namely the A.C.S.T., Purnea in GSTIN 10ARGPR0693D1Z3, under Sec. 73 of BGST Act, 2017; and summary of order dtd. 12/1/2021 in Form GST DRC-07 for the tax period October, 2019 to March, 2020, has been rejected by a cryptic, misconceived and non-speaking order.

(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.