The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, the present writ petition disposed of.
Section 74 of the CGST Act, 2017--- Demand order —–- The petitioner prayed for directions for quashing the impugned order dated 04.03.2020 and 05.03.2020 issued under Section 74 of the Act for the tax periods April-September, 2019 and October, 2018-March, 2019; for issuing other appropriate directions for quashing/setting aside the impugned appellate orders dated 23.03.2020 dismissing the Petitioner’s appeal. The counsel for the Revenue submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. 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 order dated 04.03.2020 and 05.03.2020.
The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, the present writ petition disposed of.
Section 74 of the CGST Act, 2017--- Demand order —–- The petitioner prayed for directions for quashing the impugned order dated 04.03.2020 and 05.03.2020 issued under Section 74 of the Act for the tax periods April-September, 2019 and October, 2018-March, 2019; for issuing other appropriate directions for quashing/setting aside the impugned appellate orders dated 23.03.2020 dismissing the Petitioner’s appeal. The counsel for the Revenue submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. 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 order dated 04.03.2020 and 05.03.2020.