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TMI Blog2020 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ applicant - the order came to be passed during the period of complete lock-down. HELD THAT:- The Department has agreed to give an opportunity of hearing to the writ applicant and thereafter pass an appropriate fresh order - the impugned order dated 22.05.2020 is hereby quashed and set aside. The matter is remitted to the respondent No.2 for giving an opportunity of hearing to the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other appropriate writ or order directing the learned Respondent authorities to quash and set aside the order passed u/s. 74 in FORM GST DRC-07 on 22.05.2020 during lock-down period, without following the due process of assessment and adjudication under Section 73/74 of the GST Acts of alleged evasion of tax liability under the GST Acts. The action of the respondent authority is blatant violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit u/s. 16 may please be allowed on the genuine purchasers made by the petitioner from the registered dealer. [D] Ex parte ad interim relief in terms of prayer B may kindly be granted. [E] Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This writ application was listed yesterday for hearing. Having regard to the peculiar facts of this case, we requested Mr. Devnani, learned Assistant Government Pleader, to take appropriate instructions as to whether the concerned authority would be willing to recall the order and pass a fresh order after giving an opportunity of hearing to the writ applicant. We accordingly ordered that the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the writ applicant, makes a request that having regard to the current scenario his client may be given eight weeks time to appear before the respondent No.2. The respondent No.2 shall issue a notice after eight weeks from today intimating the date of hearing to the writ applicant and upon receipt of such intimation, the writ applicant shall appear before the authority concerned and make g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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