This court quashed and set aside the impugned order.
Section 73 of the CGST Act, 2017--- Demand order —– Principle of Natural Justice - The petitioner prayed for directions for quashing the appellate order dated 16.12.2020 passed by the appellate authority and impugned order dated 16.08.2019 issued under Section 73 of the Act. 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 16.08.2019 and appellate authority order dated 16.12.2020. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.
This court quashed and set aside the impugned order.
Section 73 of the CGST Act, 2017--- Demand order —– Principle of Natural Justice - The petitioner prayed for directions for quashing the appellate order dated 16.12.2020 passed by the appellate authority and impugned order dated 16.08.2019 issued under Section 73 of the Act. 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 16.08.2019 and appellate authority order dated 16.12.2020. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.