The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Accordingly the orders passed by respondent is quashed and set aside.
Section 74 of the CGST Act, 2017--- Demand order —– Principle of Natural Justice - The petitioner prayed for directions for quashing the impugned order dated 31.01.2020 issued under Section 74 of the Act. The court observed that post passing of the impugned order, petitioner’s bank account(s) also stands attached and summary of order in Form GST DRC- 07 dated 2nd of February, 2020 was passed by Respondent under Rule 142 (5). The petitioner preferred an appeal, which was rejected vide order dated 4th of March, 2021, only on the ground of delay. 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 order dated 31.01.2020 and appellate authority order 04.03.2020. Further, directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.
The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Accordingly the orders passed by respondent is quashed and set aside.
Section 74 of the CGST Act, 2017--- Demand order —– Principle of Natural Justice - The petitioner prayed for directions for quashing the impugned order dated 31.01.2020 issued under Section 74 of the Act. The court observed that post passing of the impugned order, petitioner’s bank account(s) also stands attached and summary of order in Form GST DRC- 07 dated 2nd of February, 2020 was passed by Respondent under Rule 142 (5). The petitioner preferred an appeal, which was rejected vide order dated 4th of March, 2021, only on the ground of delay. 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 order dated 31.01.2020 and appellate authority order 04.03.2020. Further, directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.