Section 73 of the CGST Act, 2017--- Demand  —–- The petitioner prayed for quashing of the order dated 22.02.2021, whereby the respondent rejected the ITC claimed by the appellant and an amount of Rs. 21,85,202/- was imposed on the appellant including penalty under Section 73 (9) of the Act; for quashing the order dated 18.02.2021 and for setting aside the demand notice issued in the Form of DRC 07. The counsel for the Revenue, stated that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and the limitation shall not be allowed to come in the way. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. 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.