This court quashed and set aside the order on the ground of violation of principles of natural justice.
Section 107 of the CGST Act — Appeal -Delay Condonation- The petitioner prayed for quashing the appellate order dated 20.08.2020 whereby the appeal preferred by the petitioner has been rejected; for quashing the ex parte order of assessment dated 31.08.2019 in form GST ASMT-13; holding that the appeal preferred by the petitioner on 23.06.2020 is well within limitation prescribed under section 107 from 05.03.2020 being the date of conscious knowledge of the impugned order dated 31 08.2019 and hence rejection of the appeal on grounds of delay is unsustainable. The court observed that in view of the direction, due to COVID, issued by the Hon'ble Apex Court in Suo Motu Writ (Civil) No. 3 of 2020 (RE: COGNIZANCE FOR EXTENSION OF LIMITATION), condoned the delay in hearing an appeal beyond the statutory period.
Held that:- The Hon’ble High Court quashed the order dated 20.8.2020 passed by the Appellate authority. Further quashed the order dated 31.8.2019 passed under section 62(1) for the same to have been passed without following the principles of natural justice. Directed the petitioner to appear before the assessing authority on 9th March, 2021 in his office at 10:30 A.M., to place on record additional material, the authority shall decide the matter on merits, in compliance of the principles of natural justice, on or before 3rd of May, 2021.