9911796707
TMI Blog2022 (6) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... Challenge to assessment order - ex parte assessment order - refund of pre-deposit - minimium statutory period for making paymet was not provided - violation of principles of natural justice - HELD THAT:- Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The notice dated 14.02.2021 (Annexure-P/5 series) directed the petitioner to file reply on 20th of February, 2021 which was within the period of 30 days. It is the mandate of law that 30 days period has to be afforded to the parties, which was not done in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DRC 07-order dated 23.02.2021 (order No.ZD1002210129056) Annexure-P/7) passed by Respondent No.7 for the F.Y. 2019-20 whereby and whereunder the ex-parte demand order DRC 07 have been issued under Rule 100 (1), 1002(2), 1003) 142(5) of the CGST/BGST Rules, 2017 for the aforesaid month and thereafter an ex parte demand has been raised for the aforesaid period and a total liability of Rs. 59,02,502/- (with breakup as -(a) IGST worth Rs. 23,04,252/- (with interest of Rs. 4,00,888/- thereupon; (b) CGST worth Rs. 12,95,529/- with interest Rs. 3,03,152/- thereupon; and (c) SGST worth Rs. 12,95,529/- with interest Rs. 3,03,152/- thereupon), has been imposed on the petitioner; (iii) For issuing a writ of certiorari or any other appropriate writ qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20. (vii) For holding that the impugned assessment order dated 23.02.2021 (Annexure P/6) and the appellate order dated 01.01.2022 (Annexure P/11) have been issued in most illegal manner by Respondent no.7 and 5 respectively without examining the records and the supporting materials uploaded by the petitioner on its web-portal of GST; (viii) For holding if the petitioner is subjected to assessment today for the A.Y. 2019-20 it shall be entitled for claiming Input Tax Credit worth Rs. 35,70,110.12/- with break up of Rs. 6,03,585.06/- under CGST, Rs. 6,03,585.06/- under SGST, Rs. 23,62,940/- under IGST in view of the subsequent filing of the taxes and 2A returns by the suppliers as also considering the carried over ITC from the previous F.Y. i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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