Order passed by respondent is quash and set aside as it has been passed without following the principles of natural justice.
Section 62 of the CGST Act — Assessment Orders -- The petitioner prayed for quashing of the ex parte order of assessment dated 14.09.2019 in form GST ASMT-13; for a declaration that the statutory return in form GSTR 3B for the month of June 2019 is valid. The court during the hearings observed that the principles of natural justice, in passing the order, stands violated, as the same has been passed without affording any adequate opportunity of hearing or assigning any reason. The counsel for the petitioner submitted that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum of Rs. 1,50,000/- with the appropriate authority on or before 09.03.2021.
Held that:- The Hon’ble High Court quashed the order dated 14.09.2019 passed under Section 62(1) with further directions that the petitioner shall deposit a sum of Rs. 1,50,000/- with the authority on or before 09.03.2021; the petitioner shall appear before the authority on 09.03.2021 and shall place on record additional material; the authority shall decide the matter on merits, in compliance of the principles of natural justice, within a period of two months.
Order passed by respondent is quash and set aside as it has been passed without following the principles of natural justice.
Section 62 of the CGST Act — Assessment Orders -- The petitioner prayed for quashing of the ex parte order of assessment dated 14.09.2019 in form GST ASMT-13; for a declaration that the statutory return in form GSTR 3B for the month of June 2019 is valid. The court during the hearings observed that the principles of natural justice, in passing the order, stands violated, as the same has been passed without affording any adequate opportunity of hearing or assigning any reason. The counsel for the petitioner submitted that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum of Rs. 1,50,000/- with the appropriate authority on or before 09.03.2021.
Held that:- The Hon’ble High Court quashed the order dated 14.09.2019 passed under Section 62(1) with further directions that the petitioner shall deposit a sum of Rs. 1,50,000/- with the authority on or before 09.03.2021; the petitioner shall appear before the authority on 09.03.2021 and shall place on record additional material; the authority shall decide the matter on merits, in compliance of the principles of natural justice, within a period of two months.