PRAVIN KUMAR 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. 29/6/2022 passed by the Respondent No. 2 namely the Additional Commissioner of State Taxes (Appeal), Darbhanga Division, Darbhanga, under Memo No.206, the appeal of the petitioner against the order dtd. 6/3/2020 passed by Respondent No. 3, namely The Assistant Commissioner of State Tax, Darbhanga Circle, Darbhanga, and summary of order dtd. 7/3/2020 in Form GST DRC-07 for the period April, 2018 to March, 2019, has been rejected in violation of principles of natural justice.

(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.