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Judgment
Petitioner has prayed for the following relief(s):
“1.(I) For quashing the Inspection Report dt. 23.10.2019, passed by Assistant Commissioner, State Tax, Munger, holding the same as illegal and
malafide and without jurisdiction.
(II) For commanding and directing the respondents, to Set Aside the order dt. 09.1.2020, passed by Assistant Commissioner, of State, Tax, Munger,
Bhagalpur, Bihar.
(III) For Setting Aside the show cause notice of demand passed on 3.2.2020 under section 74 and 50 of BGST Act, 2017 whereby and whereunder
demand of Rs. 32,99,994/- has been made, for the tax period Oct 2019-2019, contained in reference no. ZA100220001164T.
(IV) For holding that, assessment made by the Respondents is arbitrary as well as without jurisdiction.
(V) For any other relief(s) for which Petitioner is found entitled in the eye of law.â€
Having heard learned counsel for the parties, we dispose of the present petition in the following mutually agreeable terms:
(a) petitioner shall appear before the appropriate authority on 22nd of February, 2021 and deposit a sum of Rs. 1,00,000/- (one lac only);
(b) petitioner shall appear before the appropriate authority along with all objections/documents and materials in support of his contentions, in respect to
the notice dated 20th of December, 2019, issued by the Superintendent, Munger, Bhagalpur, Bihar (Annexure-6);
(c) the appropriate authority shall decide the matter afresh accounting for all the materials, as per the statutory provisions;
(d) objection with regard to the jurisdictional error, fact and law shall also be dealt with by the appropriate authority. In view of the above, order dated
9th of January, 2020 passed by the Assistant Commissioner of Sales Taxe, Munger (Annexure-7) as also the subsequent demand notice dated 3rd of
February, 2020 (Annexure-11) stand set aside, more so for the reason that the petitioner was not afforded opportunity of hearing which shall cause
serious prejudice in as much as imposition of penalty and other consequences.
The present petition stands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, shall also stand disposed of.