This court have not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice.
Section 73 of the CGST Act — Order- Principles of Natural Justice-- The petitioner prayed for direction for quashing of the order dated 30.11.2019 passed in form GST DRC- 07 dated 30.11.2019 under section 73 (9) and section 50 of the Act; for direction on respondents to award an opportunity of filing the comprehensive reply and also of hearing in the proceeding. The petitioner counsel submitted that the principle of natural justice in passing the order stands violated. The court observed that the order dated 30.11.2019 passed by the Respondent has been passed without following the principles of natural justice, without affording any adequate opportunity of hearing or assigning any reason. The petitioner counsel submitted that they are ready and willing to deposit a sum of Rs. 10 lacs with the appropriate authority within a period of two weeks.
Held that:- The Hon’ble High Court quashed and set aside the impugned order dated 30.11.2019 with further directions that the petitioner shall deposit a sum of Rs. 10 lacs with the authority on or before 6th February, 2021, the petitioner shall appear before the authority on 6th February, 2021 in his office at 10:30 A.M.. Further opportunity shall be afforded to the parties to place additional material. The authority shall decide the matter on merits, in compliance of the principles of natural justice, on or before 3rd April, 2021.
This court have not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice.
Section 73 of the CGST Act — Order- Principles of Natural Justice-- The petitioner prayed for direction for quashing of the order dated 30.11.2019 passed in form GST DRC- 07 dated 30.11.2019 under section 73 (9) and section 50 of the Act; for direction on respondents to award an opportunity of filing the comprehensive reply and also of hearing in the proceeding. The petitioner counsel submitted that the principle of natural justice in passing the order stands violated. The court observed that the order dated 30.11.2019 passed by the Respondent has been passed without following the principles of natural justice, without affording any adequate opportunity of hearing or assigning any reason. The petitioner counsel submitted that they are ready and willing to deposit a sum of Rs. 10 lacs with the appropriate authority within a period of two weeks.
Held that:- The Hon’ble High Court quashed and set aside the impugned order dated 30.11.2019 with further directions that the petitioner shall deposit a sum of Rs. 10 lacs with the authority on or before 6th February, 2021, the petitioner shall appear before the authority on 6th February, 2021 in his office at 10:30 A.M.. Further opportunity shall be afforded to the parties to place additional material. The authority shall decide the matter on merits, in compliance of the principles of natural justice, on or before 3rd April, 2021.