2024 (8) TMI 952 - HC - GST

Violation of principles of natural justice - Challenge to assessment order - seeking direction to the 1st respondent to remove the attachment of the petitioner's bank account - HELD THAT - Considering the fact that the impugned assessment order was not at all served on the petitioner in physical form, which is a violation of principles of natural justice and the petitioner came to know about the same only after his bank received a communication from the 1st respondent freezing his bank accounts for recovering the tax demand and also the fact that the petitioner cannot be expected to view the GST web portal, as his registration was cancelled, this Court is inclined to set aside the assessment order passed by the 1st respondent dated 30.12.2023 and the communication of the 1st respondent to the 2nd respondent dated 20.05.2024 and accordingly, the same are set aside on condition that the petitioner shall deposit 10% of the disputed tax demand, within a period of four (4) weeks from the date of receipt of a copy of this order and thereafter, file a reply within a period of two (2) weeks. These writ petition is disposed of.

Summary

The petitioner challenged the assessment order passed by the 1st respondent and the attachment of the bank account. The assessment order was set aside due to violation of natural justice principles as the petitioner was not served the order physically. The petitioner needs to deposit 10% of the disputed tax demand within four weeks and file a reply within two weeks for further proceedings.