Section 73 of the CGST Act, 2017--- Demand  —–- The petitioner prayed for quashing of the Appellate Order dated 18.12.2021, whereby the impugned order dated 17.01.2021 passed under Section 73(9) of the Act, 2017 was affirmed without considering the documents made available to them; for quashing of the impugned order dated 17.01.2021 passed under Section 73(9) of the Act, 2017 and Notice of Demand dated 17.01.2021 in Form-GST-DRC-7, being passed in violation of principles of natural justice; for direction upon the Respondent Bank to release the Bank Account of the petitioner firm. 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.