Section 73/74 of the CGST Act, 2017--- Demand  —–- The petitioner prayed for quashing of the SCN dated 09.12.2020, proposing levy of tax, interest and penalty; for quashing the summary of order dated 11.01.2021; for quashing the ex parte order dated 11.01.2021 imposing tax, interest and penalty without assigning any reasons therefor being contrary to the settled principles of natural justice and fair play in action being wholly illegal and without jurisdiction. 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.