Section 62 of the CGST Act, 2017--- Assessment Orders  —–- The petitioner prayed for quashing of the Appellate order dated 05.03.2020, whereby the appeal filed has been rejected on the grounds of limitation; for quashing the best judgment assessment order dated 09.10.2019 passed under section 62 of the Act; for quashing the demand issued in form DRC 07- order dated 18.10.2019, whereby the ex-parte demand order has been issued. 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.