Sanjay Karol, CJ.—Petitioner has prayed for the following relief(s):—

(a) For issuance of a writ in the nature of certiorari for quashing of the ex-parte appellate order dated 29.08.2022 issued by the respondent no. 2 in Appeal Case Number GST/SH-26/2022-23 whereby the appeal preferred by the petitioner against the order dated 09.03.2020 passed by the respondent no. 3 under Section 73 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Bihar Act, 2017 for short) and the summary of order issued in form GST DRC-07 dated 09.03.2020 has been rejected.

(b) For issuance of a writ in the nature of certiorari for quashing of the ex parte order dated 29.08.2022 passed and summary of the order in form GST DRC-07 dated 09.03.2020 issued by the respondent no. 3 whereby liability of tax, penalty and interest has been imposed in a proceeding under Section 73 of the Bihar Act, 2017 for the tax period January, 2019 to January, 2019.

(c) For further issuance of a writ in the nature of certiorari for quashing of the action whereby the bank account of the petitioner has been attached in exercise of powers under Section 79 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Act, 2017 for short) read with Bihar Act, 2017 by the respondent no. 3 which is consequential to the impugned ex parte of assessment dated 09.03.2020.

(d) For further restraining the respondents from making recovery and rasied in terms of the impugned order dated 09.03.2020 passed by the respondent no. 3.

(e) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case.

2. It is brought to our notice that vide impugned order dated 29.08.2022 passed by the Respondent No. 2 namely Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna in Appeal Case No. GST/SH-26/2022-23, the appeal of the petitioner against the order dated 09.03.2020 passed by the Respondent No. 3 namely Assistant Commissioner of State Taxes, Shahabad, Patna West, Bihar South Circle, Patna in GSTIN-10AACFJ9962A1ZR and the summary of order dated 09.03.2020 issued in form GST DRC-07, has been rejected. The orders appeared to be 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 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.

Statement accepted and taken on record.

4. 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; (c) We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were ex parte in nature.

5. 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 29.08.2022 passed by the Respondent No. 2 namely Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna in Appeal Case No. GST/SH-26/2022-23, the order dated 09.03.2020 passed by the Res