The order is clearly an ex-parte order, which has been passed without allowing due opportunity of hearing to the petitioner. Impugned order is set aside and the matter remitted to respondent to pass a fresh adjudication order after affording the petitioner reasonable opportunity of being heard.
Section 74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged the notices issued under Section 74 of the Act for the period September 2017 to December 2017 and July 2017 to March 2018 respectively. Another notice dated 09.04.2021 is stated to have been issued under Section 74 of the Act for the period November 2017. The petitioner submitted that orders have been passed by two different authorities. These have been challenged on account of the fact that for one tax period and for one dispute, there can only be a single adjudication order. The respondent submitted that on account of the bona fide mistake committed, three orders came into existence. The court observed that three periods for which the orders had been passed are overlapping. Notice dated 22.12.2020 was issued by respondent for the period July 2017 to March 2018. It covers the entire period and dispute being sought to be adjudicated in the other two notices as well. The court further observed that by notice dated 22.12.2020, next date fixed was 05.01.2021 but the petitioner could not participate in the same on account of the spread of pandemic COVID-19.
Held that:- The Hon’ble High Court quashed the orders dated 9.6.2021 passed for the period September 2017 to December 2017 and the order dated 9.6.2021 passed for the period November 2017 and remitted the matter to respondents to pass a fresh adjudication order after affording the petitioner reasonable opportunity of being heard.
The order is clearly an ex-parte order, which has been passed without allowing due opportunity of hearing to the petitioner. Impugned order is set aside and the matter remitted to respondent to pass a fresh adjudication order after affording the petitioner reasonable opportunity of being heard.
Section 74 of the CGST Act, 2017 — Show Cause Notice —–The petitioner challenged the notices issued under Section 74 of the Act for the period September 2017 to December 2017 and July 2017 to March 2018 respectively. Another notice dated 09.04.2021 is stated to have been issued under Section 74 of the Act for the period November 2017. The petitioner submitted that orders have been passed by two different authorities. These have been challenged on account of the fact that for one tax period and for one dispute, there can only be a single adjudication order. The respondent submitted that on account of the bona fide mistake committed, three orders came into existence. The court observed that three periods for which the orders had been passed are overlapping. Notice dated 22.12.2020 was issued by respondent for the period July 2017 to March 2018. It covers the entire period and dispute being sought to be adjudicated in the other two notices as well. The court further observed that by notice dated 22.12.2020, next date fixed was 05.01.2021 but the petitioner could not participate in the same on account of the spread of pandemic COVID-19.
Held that:- The Hon’ble High Court quashed the orders dated 9.6.2021 passed for the period September 2017 to December 2017 and the order dated 9.6.2021 passed for the period November 2017 and remitted the matter to respondents to pass a fresh adjudication order after affording the petitioner reasonable opportunity of being heard.