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TMI Blog2021 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Petition disposed off. - Civil Writ Jurisdiction Case No.9127 of 2021 - - - Dated:- 1-7-2021 - Honourable The Chief Justice And Honourable Mr. Justice S. Kumar For the Petitioner/s : Mr.Parijat Saurav, Advocate For the Respondent/s : Mr.Dr. K. N. Singh ( ASG ), Mr. Ajay Kumar Rastogi, A.A.G. 10 ORDER Petitioner has prayed for the following relief(s): i) For issuance of a writ in the nature of Certiorari or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 14, 19(g) and 300A of the Constitution of India and also being violative of Section 16(1) and (2) and the basic structure of CGST/BGST Act, 2017. iv) In alternate be pleased to hold and declare that Section 16(4) of the CGST/BGST Act, 2017 and amended Rule 61(5) of the CGST/BGST Rules, 2017 arc not applicable in the case of the petitioner. v) Be pleased to stay the operation of the demand notice contained in Form GST DRC- 07 dated 13/03/2020 and demand in Form GST APL-04 dated 17/03/2021, levying tax amounting to ₹ 46,08,775.00/- (Rs. Forty six lac, eight thousand, seven hundred and seventy five only) alongwith interest and penalty, during the pendency of the present writ application. vi) For issuance of any other appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory remedy, is not precluded from interfering where, ex facie , we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. As such, on this short ground alone, we dispose of the present writ petition in the following mutually agreeable terms: (a) We q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Assessing Authority on 9th of August, 2021 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the case, no coercive steps shall be taken against the petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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