Section 73 of the CGST Act, 2017--- Demand  —–- The petitioner prayed for quashing the assessment order dated 24.02.2021, whereby the exparte assessment order has been passed; for quashing the demand issued in form DRC 07- order dated 24.02.2021 i.e. passed even before the statutory notice period of 30 days as per Section 73 (8); for quashing the Appellate order dated 28.09.2022 and APL-02 dated 30.09.2022, whereby the appellate authority has rejected the appeal on the ground of 'Delay/limitation. The court observed that minimum statutory period of 30 days mandated under the provisions of Section 73(8) of the Act, 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. It is the mandate of law that 30 days’ period has to be afforded to the parties, which was not done in the instant case.

Held that:- The Hon’ble High Court quashed the notice dated 15.02.2021 as also the order of assessment dated 24.02.2021 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.