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2022 (2) TMI 193 - HC - GSTWhether there are any reasoned Orders passed by the Respondent-State, of which such Summary of Orders were issued by Respondent No.2 on 12 December 2019, Exhibit D to the Petition? - HELD THAT - The impugned Orders dated 12 December 2019 and 31 December 2019, being Exhibits D and E , respectively, are accordingly quashed and set aside. The Respondents are permitted to issue a show-cause notice under Section 73 of CGST Act and MGST Act to the Petitioner. The Respondents shall grant an opportunity of being heard to the Petitioner and to file a reply to the show-cause notice. Petition allowed.
Issues involved:
Challenge to Orders dated 12 December 2019 and 31 December 2019 under Article 226 of the Constitution of India. Show-cause notice under Section 73 of CGST Act and MGST Act. Quashing and setting aside impugned Orders. Decision on merits without influence of previous Orders. Timely communication of the new Order. Garnishment and attachment Order dated 10 December 2021. Analysis: The Petitioner sought to quash Orders dated 12 December 2019 and 31 December 2019 under Article 226 of the Constitution of India. The Respondent-State agreed to issue a show-cause notice under Section 73 of the CGST Act and MGST Act, granting the Petitioner an opportunity to be heard and file a reply. The High Court, by consent of both parties, quashed and set aside the impugned Orders, directing the Respondents to decide the matter on its own merits without being influenced by the previous Orders. The Court ordered the decision to be made expeditiously, not later than twelve weeks from the date of the Order, and communicated to the Petitioner within one week. The High Court also declared that since the impugned Orders no longer stood, a garnishment and attachment Order dated 10 December 2021 was quashed and set aside accordingly. The Writ Petition was allowed in the mentioned terms, with the Rule made absolute and no order as to costs. The parties were instructed to act on an authenticated copy of the Order for compliance and further proceedings.
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