Assessment Orders ––-- The petitioner sought writ of Mandamus, declaring the Assessment Order, dated 03.03.2022, as illegal, arbitrary and in violation of principles of natural justice. The petitioner registration was cancelled from 01.08.2020 on the application made by the Petitioner. The Petitioner has filed GSTR 3B returns from July 2017 to January 2020. The Second Respondent issued SCN dated 06.01.2022, proposing to levy GST. It is contended that the respondent without giving an opportunity to the Petitioner to file objections, passed the Assessment Order. Moreover, the Order passed is purely based on Facebook details and social media postings. The court observed that perusal of the Order shows that the Petitioner was given the opportunity of raising objections to the notice issued. The Petitioner sought additional time, which was also granted, but the Petitioner never responded thereafter. Further, prima facie it cannot be said that the Petitioner has not conducted any event during the relevant period.

Held that:- The Hon’ble High Court dismissed the writ Petition giving liberty to the Petitioner to approach the Appellate Authority and avail the remedy by putting forth the grievances on the factual aspects.