This Court has not gone into the merits of the impugned adjudication order and it has been set aside solely on the ground of violation of principles of natural justice and officer concerned will consider the case of the petitioner on its own merit and strictly in accordance with law.
Section 73 of the CGST Act, 2017 --- Show Cause Notice – The petitioner challenged the impugned adjudication order dated 9th July, 2021, passed under Section 73 of the Act on the ground of violation of principles of natural justice and on the ground of total non-application of mind by the respondent. The petitioner submitted that the respondent mentioned that no payment was made within 30 days of the issue of the notice, whereas the adjudication order itself was passed within 30 days of the SCN. The court observed that the impugned notice and the impugned adjudication order are self- contradictory and in this case there was clear violation of principles of natural justice.
Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter to the respondent to pass fresh adjudication order within two weeks.
This Court has not gone into the merits of the impugned adjudication order and it has been set aside solely on the ground of violation of principles of natural justice and officer concerned will consider the case of the petitioner on its own merit and strictly in accordance with law.
Section 73 of the CGST Act, 2017 --- Show Cause Notice – The petitioner challenged the impugned adjudication order dated 9th July, 2021, passed under Section 73 of the Act on the ground of violation of principles of natural justice and on the ground of total non-application of mind by the respondent. The petitioner submitted that the respondent mentioned that no payment was made within 30 days of the issue of the notice, whereas the adjudication order itself was passed within 30 days of the SCN. The court observed that the impugned notice and the impugned adjudication order are self- contradictory and in this case there was clear violation of principles of natural justice.
Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter to the respondent to pass fresh adjudication order within two weeks.