Section 74 of the CGST Act, 2017--- Demand  —–- The petitioner challenged the assessment order dated 06.03.2021 and 06.02.2021. The counsel for the Revenue, stated that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and limitation shall not be allowed to come in the way. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.

Held that:- The Hon’ble High Court quashed and set aside the impugned orders.