The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, this court dispose of the present writ petition.
Section 75 of the CGST Act, 2017--- Summary of order —– Principle of Natural Justice - The petitioner prayed for quashing of summary of order issued in Form GST DRC-07 dated 02.03.2020 passed under Section 75 of the Act whereby the interest has been imposed on gross amount without deducting the ITC, which is already paid by the petitioner and in utter violation of the principle of natural justice as the same was passed without issuance of SCN. 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. 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. As such, on this short ground alone, this court dispose of the present writ petition.
Section 75 of the CGST Act, 2017--- Summary of order —– Principle of Natural Justice - The petitioner prayed for quashing of summary of order issued in Form GST DRC-07 dated 02.03.2020 passed under Section 75 of the Act whereby the interest has been imposed on gross amount without deducting the ITC, which is already paid by the petitioner and in utter violation of the principle of natural justice as the same was passed without issuance of SCN. 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. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.