The order of attachment stands issued without application of mind hence it is quashed and set aside
Section 62 of the CGST Act — Best Judgment Assessment Orders -- The petitioner prayed for quashing the summary best-judgment assessment orders dated 14.09.2019 & 12.10.2019 passed under Section 62 of the Act for the Months of July 2019 and August 2019 and consequently the recovery notices dated 04.03.2020 issued in Form DRC-13 under Section 79. The petitioner submitted that no amount is due and payable and the order of attachment dated 4th of March, 2020 stands issued without application of mind. The court observed that it is upto the wisdom of the appellate authority to consider all issues and relied the directions issued in the case of Lalan Kumar Vs. The State of Bihar & Ors. applicable mutatis mutandi in the instant case.
Held that:- The Hon’ble High Court quashed the order of attachment dated 4th of March, 2020 making the directions issued in the case of Lalan Kumar Vs. The State of Bihar & Ors. (supra) applicable in this case and directed the petitioner to appear before the assessing officer on 26.02.2021 at 10:30 a.m.