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TMI Blog2022 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... table orders are being passed by Respondents officers. The officers do not seem to understand or appreciate the hardship that is caused to the general public. In this case, Petitioner could afford (we have assumed) to spend on a lawyer and approach this Court but for every Petitioner, we would hazard a guess, atleast ten would not be able to afford a lawyer and approach the Court and their registrations may get cancelled by the very same officers who have passed such patently illegal orders. Cost of Rs. 10000/- imposed on GST officer. - WRIT PETITION (L) NO.17591 OF 2022 - - - Dated:- 20-9-2022 - K.R. SHRIRAM A.S. DOCTOR, JJ. Mr. Rahul C. Thakar i/by Mr. C. B. Thakar for Petitioner. Ms. Jyoti Chavan, AGP a/w Mr. Himan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer. In our view, this is also understanding of the Department because in the impugned order itself in Paragraph 1 it is stated as under :- A show cause notice/statement referred to above was issued to you u/s 73 of the Act for reasons stated therein. Since, no payment has been made within 30 days of the issue of the notice by you; therefore, on the basis of documents available with the department and information furnished by you, if any, demand is created for the reasons and other details attached in annexure. (Emphasis supplied) 4. On instructions from the officer concerned, Ms. Chavan, in fairness, states that the order is erroneous because in the show-cause notice only 7 days was given to reply to the notice and on the 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Delhi 7. A copy of this order shall be forwarded to the CBIC and to the Chief Commissioner of State Tax, Maharashtra, so that they could at least hold some kind of training and/or orientation session/course, etc. to apprise and educate its officers on the prevailing law and rules framed thereunder and also explain to them what principles of natural justice mean. This would in fact be in the interest of the Authorities, because this would then ensure that otherwise meritorious cases are not defeated on technicalities. It is also necessary that the authorities must be mindful of the grave prejudice that is caused to the assesses on account of such patently illegal orders. Authorities must be sensitive to this fact and the impact and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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