JUDGMENT

Prabhat Kumar Jha, J. - The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.

2. Petitioner has prayed for the following reliefs):-

"i. For quashing of order dated 24.12.2020 passed in Appeal no. GST/GM No. 60/19-20 (period 01.10.2019-31.10.2019) passed by the Additional Commissioner, Commercial Taxes (Appeal), Patna, West Division, Patna whereby and whereunder the Additional Commissioner (Appeal) dismissed the application without condoning the delay in filing the appeal and without considering the fact that the copy of order under section 62 of SGST Act was never communicated to the petitioner and while imposing the tax the authority not considered the fact that the petitioner having no liability of tax in the said period.

ii. For quashing of order dated 09.12.2019 issued vide notice Reference No. 1711 dated 09.12.2019 issued by Assistant Commissioner of State Tax, Gandhi Maidan Circle, Patna, whereby and whereunder an amount of Rs. 3,47,236/- was imposed to the petitioner on presumption without considering that no tax incurred during the said period.

iii. For restraining the respondent authorities from recovery of tax amount from the petitioner during the pendency of writ application.

iv. For any other relief or reliefs which may the petitioner is entitled in the eye of law."

3. It is brought to our notice that vide impugned order dated 24.12.2020 passed by the Additional Commissioner, Commercial Taxes (Appeal), Patna, West Division, Patna in Appeal Case No. GST/GM-60/19-20, the appeal of the petitioner against the order dated 09.12.2019 passed by the Assistant Commissioner of Commercial Tax, Gandhi Maidan Circle, Gandhi Maidan, Patna, in GSTIN-10AAMCS9135P1ZU in Reference No. 1711 has been rejected merely on the grounds of being barred by limitation. Both the orders were ex parte in nature.

In our considered view, the delay stands sufficiently explained on account of COVID restrictions.

4. 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.

Statement accepted and taken on record.

5. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms:

(a) We quash and set aside the impugned order dated 24.12.2020 passed by the Additional Commissioner, Commercial Taxes (Appeal), Patna, West Division, Patna in Appeal Case No. GST/GM-60/19-20 as also order dated 09.12.2019 passed by the Assistant Commissioner of Commercial Tax, Gandhi Maidan Circle, Gandhi Maidan, Patna, in GSTIN-10AAMCS9135P1ZU in Reference No. 1711;

(b) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, well and good. However, if the amount is not deposited for whatever re