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TMI Blog2023 (3) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... NOURABLE THE CHIEF JUSTICE Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- A) For issuance of appropriate writ, rule or direction nature of certiorari for quashing the order dated 19.10.2022 passed by the respondents authorities by which the appeal filed vide Appeal No. ARNAD10092200806H by the petitioner for setting aside the order of demand Letter /demand Notices dated 01.02.2021 vide reference o. ZD100221000701M which was communicated though e mail on its GST PORTAL. B) For issuance of direction to the respondents authorities to consider the appeal filed by the petitioner and set aside the order dated 01.02.2021 by which the petitioner has been directed to pay the Letter/demand Notices dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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 circumstances. All issues of fact and law ought to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne immediately. (f) Petitioner undertakes to appear before the Assessing Authority on 06.02.2023 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, including the writ petitioner; (k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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