9911796707
TMI Blog2022 (7) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (c) It is also found that the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were ex parte in nature. Petition disposed off. - Civil Writ Jurisdiction Case No. 7255 of 2022 - - - Dated:- 20-6-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE S. KUMAR For Petitioners Gautam Kumar Kejriwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the petitioner for recovery of the amount of tax and interest in terms of the impugned order of the respondent number 3 affirmed in appeal the respondent number 2 during the pendency of the present writ application; e) For further holding and a declaration that mere absence of auto populated GSTR-2A resulting in mismatch with the return filed by the petitioner in form GSTR-3B cannot deprive the petitioner from the benefit of input tax credit; f) For further holding and a declaration that the provision of section 16(2) and rule 36 of the central goods and services tax rules 2017 nowhere restricts the right to avail input tax credit with respect to a particular month in the same month itself rather the provision of section 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this Court, notwithstanding the statutory 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; (c) We also find the authorities not to have adjudicated the matter on the attending facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order; (e) We also direct for de-freezing/de-attaching of the bank account (s) of the 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 18th of July, 2022 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 As ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
