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 quashed and set aside the impugned order.
Section 73 of the CGST Act, 2017- Show cause Notice —– Principle of Natural Justice - The petitioner prayed for quashing order dated 18.03.2021 passed by appellate authority, whereby appeal of the petitioner against the adjudication order dated 30.01.2021 was rejected without considering the facts submitted; quashing the order dated order dated 30.01.2021 passed under section 73 of the Act 2017 directing the petitioner to deposit Tax, Interest and penalty; quashing letter dated 20.03.2021 addressed to the Manager HDFC Bank and Punjab National Bank under section 79(1)(c) of the Act directing them to make payment on behalf of the petitioner. The petitioner submitted that the orders were ex parte in nature. The counsel for the Revenue submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and during pendency of the case, no coercive steps shall be taken against him. The court observed that the order is bad in law because there is violation of principles of natural justice as no sufficient time was afforded and order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer determined the amount due and payable by the assessee.
Held that:- The Hon’ble High Court set aside the impugned order dated 18th of March, 2021 passed by the Additional Commissioner (Appeal); the order dated 30th of January, 2021and Summary of order dated 30th of January, 2021. Further, directed for de-freezing/de-attaching of the bank account(s), if attached in reference to the proceedings. The Assessing Authority shall decide the case on merits after complying with the principles of natural justice.
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 quashed and set aside the impugned order.
Section 73 of the CGST Act, 2017- Show cause Notice —– Principle of Natural Justice - The petitioner prayed for quashing order dated 18.03.2021 passed by appellate authority, whereby appeal of the petitioner against the adjudication order dated 30.01.2021 was rejected without considering the facts submitted; quashing the order dated order dated 30.01.2021 passed under section 73 of the Act 2017 directing the petitioner to deposit Tax, Interest and penalty; quashing letter dated 20.03.2021 addressed to the Manager HDFC Bank and Punjab National Bank under section 79(1)(c) of the Act directing them to make payment on behalf of the petitioner. The petitioner submitted that the orders were ex parte in nature. The counsel for the Revenue submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and during pendency of the case, no coercive steps shall be taken against him. The court observed that the order is bad in law because there is violation of principles of natural justice as no sufficient time was afforded and order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer determined the amount due and payable by the assessee.
Held that:- The Hon’ble High Court set aside the impugned order dated 18th of March, 2021 passed by the Additional Commissioner (Appeal); the order dated 30th of January, 2021and Summary of order dated 30th of January, 2021. Further, directed for de-freezing/de-attaching of the bank account(s), if attached in reference to the proceedings. The Assessing Authority shall decide the case on merits after complying with the principles of natural justice.