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The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Accordingly impugned order set aside.

Section 73 of the CGST Act — Show Cause Notice- Principle of Natural Justice -- The petitioner prayed for holding the provision of section 16(4) of the Act are ultra vires provisions of 265 of the Constitution of India; for quashing of the ex parte order dated 05.03.2020 passed under Section 73 of the act and also for quashing of the summary of order dated 05.03.2020 issued U/s 73(9) of the Act whereby ITC claimed has been rejected. The petitioner further submitted that post passing of the impugned order dated 5th of March, 2020, its bank account(s) also stands attached. The respondent counsel submitted that petitioner has an equally alternative efficacious remedy of filing an appeal under the provisions of the Act. The court observed that the order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. The petitioner submitted that 10 per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited; the petitioner undertook to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer, within four weeks. Held that:- The Hon’ble High Court quashed the order dated 5th of March, 2020 and directed the respondent for de-attaching of the bank account(s) of the petitioner attached immediately. The Assessing Officer shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner.
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