Section 74 of the CGST Act, 2017--- Demand  —–- The petitioner prayed for quashing of the notice dated 17.02.2020; for quashing of the demand order dated 07.03.2020, whereby the reply given by the petitioner against this order on dated 05.03.2020 in DRC-06 in which it was claimed that figures shown in GSTR 7 is not correct, has not been considered; for quashing of the attachment order in Form GST DRC-07 dated 07.03.2020. 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 and restored the appeal to its original file and number. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.