This court quash and set aside the assessment orders only on the ground of violation of principles of natural justice.
Section 62 of the CGST Act, 2017 — Assessment Orders -- The petitioner prayed for quashing of the ex parte order of assessment dated 29.10.2018, 31.07.2019, 07.08.2019, 24.07.209, and 20.08.2019 in form GST ASMT-13 under Section 62 for the period March, 2018, March, 2019 to June, 2019 by which on failure of the petitioner to furnish monthly returns, the tax liability of the petitioner has been determined on the basis of materials available on record exercising his power of best judgment assessment. The court observed that the principles of natural justice, in passing the order stands violated. The petitioner submitted that without affording any adequate opportunity of hearing, the orders have been passed. However, the petitioner is ready and willing to deposit a sum of Rs. 5 lacs with the appropriate authority within a period of two weeks.
Held that:- The Hon’ble High Court quashed the orders with further directions that the petitioner shall deposit a sum of Rs. 5,00,000/- with the authority on or before 08.02.2021; the petitioner shall appear before the authority on 09.03.2021 and shall place on record additional material; the authority shall decide the matter on merits, in compliance of the principles of natural justice, within a period of two months.
This court quash and set aside the assessment orders only on the ground of violation of principles of natural justice.
Section 62 of the CGST Act, 2017 — Assessment Orders -- The petitioner prayed for quashing of the ex parte order of assessment dated 29.10.2018, 31.07.2019, 07.08.2019, 24.07.209, and 20.08.2019 in form GST ASMT-13 under Section 62 for the period March, 2018, March, 2019 to June, 2019 by which on failure of the petitioner to furnish monthly returns, the tax liability of the petitioner has been determined on the basis of materials available on record exercising his power of best judgment assessment. The court observed that the principles of natural justice, in passing the order stands violated. The petitioner submitted that without affording any adequate opportunity of hearing, the orders have been passed. However, the petitioner is ready and willing to deposit a sum of Rs. 5 lacs with the appropriate authority within a period of two weeks.
Held that:- The Hon’ble High Court quashed the orders with further directions that the petitioner shall deposit a sum of Rs. 5,00,000/- with the authority on or before 08.02.2021; the petitioner shall appear before the authority on 09.03.2021 and shall place on record additional material; the authority shall decide the matter on merits, in compliance of the principles of natural justice, within a period of two months.