Having found that the petitioner was not afforded a reasonable opportunity, this Court is of the considered view that the matter needs to be remitted back to the 1st respondent.
Section 62 of the CGST Act, 2017 — Assessment Orders -— The petitioner prayed for quashing the impugned Assessment Order dated 24.06.2020, for the Tax periods 2017-18, 2018-19 and 2019-20, and the action of the 2nd respondent in issuing Garnishee Notices dated 27.10.2010/31.10.2020 under Sections 79(1)(c), even without serving the impugned order on the petitioner and even before the expiry of the period of limitation for filing Appeal, as illegal, arbitrary. The counsel for petitioner submitted that in passing the impugned order, principles of natural justice are grossly violated in as much as no personal hearing was accorded to the petitioner. The court found that the petitioner was not afforded a reasonable opportunity.
Held that:- The Hon’ble High Court set aside the impugned order dated 24.06.2020 and remanded the matter to the respondent with a direction to pass Assessment Order afresh on merits after affording personal hearing.
Having found that the petitioner was not afforded a reasonable opportunity, this Court is of the considered view that the matter needs to be remitted back to the 1st respondent.
Section 62 of the CGST Act, 2017 — Assessment Orders -— The petitioner prayed for quashing the impugned Assessment Order dated 24.06.2020, for the Tax periods 2017-18, 2018-19 and 2019-20, and the action of the 2nd respondent in issuing Garnishee Notices dated 27.10.2010/31.10.2020 under Sections 79(1)(c), even without serving the impugned order on the petitioner and even before the expiry of the period of limitation for filing Appeal, as illegal, arbitrary. The counsel for petitioner submitted that in passing the impugned order, principles of natural justice are grossly violated in as much as no personal hearing was accorded to the petitioner. The court found that the petitioner was not afforded a reasonable opportunity.
Held that:- The Hon’ble High Court set aside the impugned order dated 24.06.2020 and remanded the matter to the respondent with a direction to pass Assessment Order afresh on merits after affording personal hearing.