Minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. On this ground alone, this court quash the notice with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.
Section 74 of the CGST Act, 2017--- Demand Notice —–- The petitioner prayed for declaring that the rate of taxes is Nil (exempted) upon a pure service (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority by way of any activity. Further, prayed for setting aside the SCN dated 05.02.2020 and the final order dated 05.03.2020 under Section 74 of the Act, 2017. The court observed that minimum statutory period of 30 days mandated under the provisions of Section 74(A) was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature.
Held that:- The Hon’ble High Court quashed the notice dated 05.02.2020 as also the order of assessment dated 05.03.2020 with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law
Minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. On this ground alone, this court quash the notice with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.
Section 74 of the CGST Act, 2017--- Demand Notice —–- The petitioner prayed for declaring that the rate of taxes is Nil (exempted) upon a pure service (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority by way of any activity. Further, prayed for setting aside the SCN dated 05.02.2020 and the final order dated 05.03.2020 under Section 74 of the Act, 2017. The court observed that minimum statutory period of 30 days mandated under the provisions of Section 74(A) was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature.
Held that:- The Hon’ble High Court quashed the notice dated 05.02.2020 as also the order of assessment dated 05.03.2020 with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law