The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.
Section 74 of the CGST Act, 2017- Show cause Notice —– Principle of Natural Justice - The petitioner prayed for quashing order-in-appeal dated 17/03/2021 along with summary of demand in Form GST APL-04 dated 17/03/2021, wherein the appeal of the petitioner was dismissed on the ground of limitation; for quashing the assessment order-in-original dated 13/03/2020 and the consequential demand notice dated 13/03/2020. The respondent submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. The court observed that the order is bad in law because of (a) violation of principles of natural justice as no sufficient time was afforded (b) order passed ex parte in nature.
Held that:- The Hon’ble High Court set aside the impugned orders and the summary of demand order. Further, directed for defreezing/de-attaching of the bank account(s) of the petitioner, if attached in reference to the proceedings.