Assessment order passed by the second respondent is arbitrary and is in violation of the principles of natural justice, since no sufficient opportunity was granted to the petitioner nor did the respondents consider all the objections raised by the petitioner.
Section 62 of CGST, 2017 — Assessment Order – The petitioner challenged the assessment order on 08.11.2019, on the ground that it is ex-facie, arbitrary and illegal and amounts to gross violation of principles of natural justice. The petitioner submitted that to the pre-assessment notice dated 16.10.2019, he had sent a detailed reply on 18.10.2019, raising various objections. Despite sending replies, the same have not been considered by the respondents. The respondent submitted that the objections raised by the petitioner have been duly considered, and if the petitioner is aggrieved, he has the option for statutory appeal prescribed under the Act. Act, 2017. The Court observed that the objections raised by the petitioner were not considered in the impugned assessment order. The respondents have mechanically and blindly accepted the alleged statement given by the petitioner before the Inspecting Officials without independently giving reasons after duly considering the objections raised by the petitioner.
Held that:- The Hon’ble High Court quashed the assessment order dated 08.11.2019 and remanded the matter back to the respondent for fresh consideration and the respondent shall pass final orders on merits and in accordance with law, after giving sufficient opportunity to the petitioner including granting them the right of personal hearing, within a period of eight weeks.