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, we dispose of the present writ petition.
Section 74 of the CGST Act — Show Cause Notice- Personal Hearing -- The petitioner prayed for quashing of the order dated in form GST DRC-07 dated 09.02.2020 under rule 142 (5) passed and issued under section 74 (1) being illegal and violative of principles of natural justice; for quashing of the order dated 03.03.2021, whereby the appeal by the petitioner against the original order dated 09.02.2020 has been rejected on grounds of delay; for issuance of direction holding the action of the respondent already taken in terms of section 79 (1) (c) for recovery of the amount of tax, interest and penalty being illegal and without jurisdiction. The counsel for the Revenue submitted that alternative efficacious remedy is available to the petitioner. The court observed that no sufficient time was afforded to the petitioner to represent his case and the order of assessment was passed ex parte.
Held that:- The Hon’ble High Court quashed the order dated 9th of February, 2020 under Section 74, summary of order in Form GST DRC-07 dated 9th of February, 2020; as also the appellate order dated 3rd of March, 2021. Further, directed the respondent for defreezing/de-attaching of the bank account(s) of the writ-petitioner attached in reference to the proceedings, subject matter of present petition. This shall be done immediately.
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, we dispose of the present writ petition.
Section 74 of the CGST Act — Show Cause Notice- Personal Hearing -- The petitioner prayed for quashing of the order dated in form GST DRC-07 dated 09.02.2020 under rule 142 (5) passed and issued under section 74 (1) being illegal and violative of principles of natural justice; for quashing of the order dated 03.03.2021, whereby the appeal by the petitioner against the original order dated 09.02.2020 has been rejected on grounds of delay; for issuance of direction holding the action of the respondent already taken in terms of section 79 (1) (c) for recovery of the amount of tax, interest and penalty being illegal and without jurisdiction. The counsel for the Revenue submitted that alternative efficacious remedy is available to the petitioner. The court observed that no sufficient time was afforded to the petitioner to represent his case and the order of assessment was passed ex parte.
Held that:- The Hon’ble High Court quashed the order dated 9th of February, 2020 under Section 74, summary of order in Form GST DRC-07 dated 9th of February, 2020; as also the appellate order dated 3rd of March, 2021. Further, directed the respondent for defreezing/de-attaching of the bank account(s) of the writ-petitioner attached in reference to the proceedings, subject matter of present petition. This shall be done immediately.