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of <h1>High Court allows Writ Petitions against improper GST assessment orders, directs fair hearing</h1> <h3>EPMS Property Services Versus The State Tax Officer, The Appellate Deputy Commissioner (ST) (FAC)</h3> EPMS Property Services Versus The State Tax Officer, The Appellate Deputy Commissioner (ST) (FAC) - TMI Issues:Challenge to three orders of assessment passed by the State Tax Officer under the Goods and Service Tax Act, 2017 for the periods 2017-18, 2018-19, and 2019-20.Analysis:The High Court addressed the challenge in the Writ Petitions concerning the three orders of assessment issued by the State Tax Officer. The Court noted that the petitioner had not been given a proper opportunity of hearing, as the orders were passed ex parte. The petitioner provided a medical certificate indicating that a partner of the firm was ill during the relevant period. Despite receiving the orders and filing appeals with a delay, the appeals were returned for not being filed online, lacking the date of order receipt, and not fulfilling the pre-deposit requirement. The Court recognized that the COVID-19 pandemic may have caused the petitioner to overlook the proceedings, leading to the attachment of the petitioner's bank account.The Court found that the impugned orders were issued without affording the petitioner an effective opportunity to present its case. Considering the circumstances, including the medical certificate and timely approach to the appellate authority, the Court decided to set aside the orders dated 18.10.2019. The Court suggested remanding the matter to provide the petitioner with a fair hearing, which the Government Advocate did not oppose. The Court directed the petitioner to appear before the first respondent on a specified date without further notice. It ordered the first respondent to pass fresh orders of assessment by a certain deadline, taking into account all objections and evidence presented by the petitioner.In conclusion, the High Court allowed the Writ Petitions, setting aside the impugned orders and directing a de novo assessment process. The attachment of the petitioner's bank account was to continue until the final assessment orders were issued. The Court did not impose any costs on the parties and closed the connected Miscellaneous Petitions.
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