KANHAIYA SINGH 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. 9/1/2021 passed by the Respondent No. 2 namely the Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna, in Appeal Case No.GST/PS-6/2019-20, Memo No.24, the appeal of the petitioner against the order dtd. 20/2/2019 passed by Respondent No. 3, namely The Assistant Commissioner of State Taxes, Patna South Circle, Patna, under Sec. 74 of BGST Act, 2017; and summary of orders dtd. 28/2/2019 and 4/8/2022 in Form GST DRC-07 and Form GST DRC 13 respectively for the period April, 2018 to May, 2018 has been rejected. Both the orders are ex parte in nature.

(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 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.