This court has not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice.
Section 73 of the CGST Act, 2017--- Demand order —–- The petitioner prayed for quashing the ex-parte order dated 20.08.2019, by which without service of any notice under Section 61, an order under section 73 of the Act has been passed; directions to the respondents to pass a fresh order upon grant of opportunity of hearing. The counsel for petitioner submitted that petitioner is ready and willing to deposit a sum of Rs. 5 lacs with the appropriate authority within a period of two weeks. The court observed that the principles of natural justice, in passing the order stands violated and the order to be absolutely cryptic in nature, without assigning any reason, with regard to the imposition of penalty.
Held that:- The Hon’ble High Court quashed and set aside the impugned order dated 20.08.2019, with further direction(s) that the petitioner shall deposit a sum of Rs. 5 lacs on or before 19th of April, 2021; the petitioner shall appear before the authority on 19th of April, 2021 and place on record additional material(s). The authority shall decide the matter on merits, on or before 31st July, 2021.
This court has not expressed any opinion on merits and quashed the order only on the ground of violation of principles of natural justice.
Section 73 of the CGST Act, 2017--- Demand order —–- The petitioner prayed for quashing the ex-parte order dated 20.08.2019, by which without service of any notice under Section 61, an order under section 73 of the Act has been passed; directions to the respondents to pass a fresh order upon grant of opportunity of hearing. The counsel for petitioner submitted that petitioner is ready and willing to deposit a sum of Rs. 5 lacs with the appropriate authority within a period of two weeks. The court observed that the principles of natural justice, in passing the order stands violated and the order to be absolutely cryptic in nature, without assigning any reason, with regard to the imposition of penalty.
Held that:- The Hon’ble High Court quashed and set aside the impugned order dated 20.08.2019, with further direction(s) that the petitioner shall deposit a sum of Rs. 5 lacs on or before 19th of April, 2021; the petitioner shall appear before the authority on 19th of April, 2021 and place on record additional material(s). The authority shall decide the matter on merits, on or before 31st July, 2021.