The impugned order is quashed and the matter is remanded to the respondent / Assessment Officer for reconsidering the same.
Section 74 of the CGST Act, 2017 –– Online Notice ––The petitioner prayed for quashing the assessment order as the same is in violation of the principles of natural justice and in clear violation of the Act, 2017. The counsel for the petitioner submitted that initially a SCN was given by the respondent on 21.05.2019 and that has been responded by way of reply dated 08.10.2020. Meanwhile, once again SCN was issued and accordingly, the second reply dated 14.10.2020 was filed. The respondent counsel submitted that the petitioner was issued online notice in Form DRC-01 under rule 142(1) and the same has not been replied by the petitioner. The court observed that in this case, before such DRC-01 notice sent through online, already a detailed SCN had been given, which had been responded Though, Form GST DRC-01 notice has been subsequently issued, even if reply for such notice has not been made by the petitioner, the respondent could have considered the earlier reply dated 14.10.2020, which he received before the Form DRC-01 notice was issued through online. Therefore, the respondent version that the petitioner has not replied to DRC-01 notice is a total non-application of mind.
Held that:- The Hon’ble High Court quashed the impugned order remanded the matter to the respondent for reconsidering the same.
The impugned order is quashed and the matter is remanded to the respondent / Assessment Officer for reconsidering the same.
Section 74 of the CGST Act, 2017 –– Online Notice ––The petitioner prayed for quashing the assessment order as the same is in violation of the principles of natural justice and in clear violation of the Act, 2017. The counsel for the petitioner submitted that initially a SCN was given by the respondent on 21.05.2019 and that has been responded by way of reply dated 08.10.2020. Meanwhile, once again SCN was issued and accordingly, the second reply dated 14.10.2020 was filed. The respondent counsel submitted that the petitioner was issued online notice in Form DRC-01 under rule 142(1) and the same has not been replied by the petitioner. The court observed that in this case, before such DRC-01 notice sent through online, already a detailed SCN had been given, which had been responded Though, Form GST DRC-01 notice has been subsequently issued, even if reply for such notice has not been made by the petitioner, the respondent could have considered the earlier reply dated 14.10.2020, which he received before the Form DRC-01 notice was issued through online. Therefore, the respondent version that the petitioner has not replied to DRC-01 notice is a total non-application of mind.
Held that:- The Hon’ble High Court quashed the impugned order remanded the matter to the respondent for reconsidering the same.