Section 73 of the CGST Act, 2017--- Demand  —–- The petitioner prayed for quashing of the ex parte order dated 14.01.2021 and summary of order in form GST DRC — 07 dated 15.01.2021 passed under section 73; for quashing the decision of rejection of the appeal preferred by the petitioner before the respondent number 2 which has been communicated to the petitioner through form GST APL — 02 dated 15.07.2021, whereby the appeal has been rejected merely on the grounds of being barred by limitation. The counsel for the Revenue, stated that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and the limitation shall not be allowed to come in the way. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.

Held that:- The Hon’ble High Court quashed and set aside the impugned orders. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.