The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition
Section 62 of the CGST Act, 2017 — Assessment Orders –Principle of Natural Justice - The petitioner prayed for withdrawing the Assessment order dated 17.08.2019 issued under Section 62 (1) of the Act, 2017 as a valid return along with the requisite taxes for the month of July, 2019 has already been filed; to withdraw the consequential Composite Notice to Third Person dated 09.02.2020 issued under Section 79 (1) (c). The respondent counsel submitted that the petitioner has an equally alternative efficacious remedy of filing an appeal under the provisions of the Act, 2017. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice, as no sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.
Held that:- The Hon’ble High Court set aside the impugned order dated 14th of September, 2019 and also the consequential Composite Notice to Third Person dated 9th of February, 2020 issued under Section 79 (1)(c). Further, directed for defreezing/de-attaching of the bank account(s) of the petitioner, if attached in reference to the proceedings.