As the show cause notice has now been served upon the petitioner, there is no hesitation in holding that the orders passed against the petitioner are completely in violation of principles of natural justice.
Service of Show Cause Notice ---The petitioner challenged the order dated 24.1.2019, whereby a tax demand and interest thereon has been passed as per GST DRC-07 as well as the order dated 27.7.2020 passed by the Appellate Authority, whereby the appeal filed by him has been dismissed on the grounds of limitation. The petitioner submitted that he came to know on 15.12.2019 that some orders have been passed as per DRC-07 dated 24.1.2019. Prior to passing of the order of demand, no SCN was ever served upon him. The respondent in the counter affidavit admitted that on account of clerical inadvertence, the SCN was sent on the wrong E-mail address. The court observed that SCN was never served upon the petitioner as well as the reasons for quantification of the demand has also never been served upon the petitioner. Thus the statutory provisions as well as the principles of natural justice have been violated.
Held that:- The Hon’ble High Court allowed the writ petition and set aside the order dated 24.1.2019 as well as the order dated 27.7.2020. The petitioner shall file his reply to the show cause notice within a period of four weeks and the respondents shall pass fresh orders, after giving an opportunity of hearing, in accordance with law.