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The petitioner is directed to pay the conditional amount to the respondent and on receipt of the same, the impugned assessment orders shall stand quashed and the matter remanded back to the respondent for fresh consideration

Section 62 of CGST Act, 2017 — Assessment Orders- Principal of Natural Justice – The petitioners challenged the assessment orders dated 19.11.2019 for the assessment years 2017-2018 and 2018-2019. The petitioner submitted that case SCN was issued for the AY 2017-2018 and 2018-2019 on 11.10.2019. The petitioner sought further time of 15 days to reply to the SCN on 26.10.2019. The respondent on 05.11.2019 rejected the request. The petitioner again on 11.11.2019 sought further time but the respondent on 19.11.2019 passed the assessment orders. The respondent submitted that PH was afforded to the petitioner but he did not avail the same. Since no valid reason was given for extension of time to send reply, as such the same. The court observed that the reason given by the petitioner for seeking extension of time to send reply to the SCN is a genuine one and principles of natural justice have been violated, as no proper reasons have been given by the respondent for rejecting the petitioner's request for extension of time. Held that:- The Hon’ble High Court directed the petitioner to pay a sum of Rs. 5,00,000/- on or before 11.01.2021 and on such payment, the assessment orders shall stand quashed and the matter remanded back to the respondent for fresh consideration and the respondent shall pass final orders on merits and in accordance with law within a period of twelve weeks.