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, this court is of opinion that the order is bad in law.
Section 107 of the CGST Act, 2017 — Appeal –Principle of Natural Justice - The petitioner prayed for quashing of the order dated 01.03.2020 and summary of order in form GST DRC-07 dated 01.03.2020 under section 74(1); for quashing the impugned order dated 03.03.2021 whereby the appeal preferred by the petitioner against the order dated 01.03.2020 has been rejected on technical grounds of delay. The respondent counsel submitted that alternative efficacious remedy is available with the petitioner. The court observed that post passing of the impugned order, the petitioner’s bank account(s) also stands attached. The petitioner preferred an appeal, which was rejected only on the ground of delay. No sufficient time was afforded to the petitioner to represent his case and order of assessment passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice.
Held that:- The Hon’ble High Court set aside the impugned order dated 28.01.2021 and directed the respondent to decide the appeal on merits expeditiously, preferably within a period of two months, in compliance of the principles of natural justice.