This court quashed the impugned order with a direction to the Assessing Officer to pass a fresh order in terms of the provisions of the CGST Act. The Assessing Authority shall decide the case on merits after complying with the principles of natural justice.
Section 73 of the CGST Act, 2017- Show cause Notice —– Principle of Natural Justice - The petitioner prayed for quashing SCN along with Summary of SCN in FORM GST DRC-01 dated 14.02.2021 against the procedure as prescribed in Rule 142; Summary of order in FORM GST DRC-07 dated 23.02.2021, without issuing the order under section 73(9) of the Act, 2017 and in violation of the principles of natural justice. The respondent counsel agreed that the respondent committed mistake in passing the impugned order dated 14th of February, 2021 in Form GST DRC-01 and summary of the order dated 23.02.2021 in Form GST DRC-07 as also the rectification order dated 8th of April, 2021 and summary of Rectification/Withdrawal Order dated 8th of April, 2021. The court observed that as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out the difference, the officer agreed to rectify the same. The court cautioned the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system.
Held that:- The Hon’ble High Court set aside the impugned orders and directed that during pendency of the case, no coercive steps shall be taken against the petitioner. Further, directed for defreezing/de-attaching of the bank account(s) of the petitioner, if attached in reference to the proceedings.
This court quashed the impugned order with a direction to the Assessing Officer to pass a fresh order in terms of the provisions of the CGST Act. The Assessing Authority shall decide the case on merits after complying with the principles of natural justice.
Section 73 of the CGST Act, 2017- Show cause Notice —– Principle of Natural Justice - The petitioner prayed for quashing SCN along with Summary of SCN in FORM GST DRC-01 dated 14.02.2021 against the procedure as prescribed in Rule 142; Summary of order in FORM GST DRC-07 dated 23.02.2021, without issuing the order under section 73(9) of the Act, 2017 and in violation of the principles of natural justice. The respondent counsel agreed that the respondent committed mistake in passing the impugned order dated 14th of February, 2021 in Form GST DRC-01 and summary of the order dated 23.02.2021 in Form GST DRC-07 as also the rectification order dated 8th of April, 2021 and summary of Rectification/Withdrawal Order dated 8th of April, 2021. The court observed that as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out the difference, the officer agreed to rectify the same. The court cautioned the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system.
Held that:- The Hon’ble High Court set aside the impugned orders and directed that during pendency of the case, no coercive steps shall be taken against the petitioner. Further, directed for defreezing/de-attaching of the bank account(s) of the petitioner, if attached in reference to the proceedings.