2024 (1) TMI 171 - HC - GST

Release of attachment made to the bank accounts of the petitioner - prior to the passing of the assessment order, the respondents had neither provided any opportunities for filing reply nor provided any opportunities of personal hearing to the petitioner - Violation of principles of natural justice - HELD THAT - In the present case, the respondent had neither served any notice nor provided any opportunity of personal hearing to the petitioner. Under these circumstances, the impugned assessment order was passed by the respondent on 14.06.2023 and the petitioner came to know about the said impugned assessment order when the final notice was served to him on 14.09.2023. By this time, the limitation of filing an appeal has been expired. However, it was submitted by the learned counsel for the respondent that the petitioner is still entitled to file the statutory appeal before the concerned Appellate Authority. This Court is inclined to grant liberty to the petitioner to file the appeal before the Appellate Authority within a period of 30 days from the date of receipt of copy of this order. In such case, the Appellate Authority is directed to consider the said appeal without insisting the issue of limitation. These writ petitions are disposed of.

Summary

Issues involved:
The issues involved in the judgment include challenging an impugned order, final notice, and attachment made to bank accounts, as well as seeking relief from the court regarding the same.

Challenging Impugned Order and Final Notice:
The petitioner filed writ petitions challenging the impugned order dated 14.06.2023 and the final notice dated 14.09.2023. The petitioner claimed that no opportunities for filing a reply or personal hearing were provided before the assessment order was passed. The petitioner learned about the assessment order only when the final notice was physically served on 14.09.2023. Due to the expiration of the appeal filing deadline, the petitioner sought relief through the writ petitions. The court considered the circumstances and granted the petitioner liberty to file an appeal before the Appellate Authority within 30 days from the date of receipt of the court's order. The Appellate Authority was directed to consider the appeal without insisting on the issue of limitation.

Attachment of Bank Accounts:
The writ petitions also sought direction for the release of the attachment made to the bank accounts of the petitioner. The court granted interim relief by staying the recovery proceedings until the filing of the appeal. The petitioner was permitted to operate the bank accounts, subject to providing details of deposits, withdrawals, and money utilization to the concerned Authority before the appeal filing. It was clarified that if the appeal was not filed within 30 days, the interim reliefs granted by the court would automatically be vacated.

Disposition of Writ Petitions:
The court disposed of the writ petitions with the directions provided, without imposing any costs. The connected miscellaneous petitions were also closed as a consequence of the judgment.