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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Assessment order quashed and remitted; petitioner missed hearing and limitation; ordered to deposit 50% disputed tax within 30 days</h1> The HC quashed the impugned assessment order and remitted the matter for fresh consideration, noting the petitioner had missed personal hearing and ... Challenge to Assessment Order which was preceded by a SCN in GST DRC-01 dated 14.09.2023 - Petitioner had not taken advantage of personal hearing - limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 also expired - HELD THAT:- It is noticed that under similar circumstances, this Court has come to the rescue of the persons like the Petitioner by quashing the impugned Assessment Order on terms subject to the Petitioner depositing mandatory pre-deposit by complying with the requirements of Section 107 of the respective GST enactments. There are no reason to take a different view in this case. Considering the same, the impugned Assessment Order dated 23.12.2023 is quashed and the case is remitted back to the Respondent to pass a fresh order subject to the Petitioner depositing 50% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. Petition disposed off. Petitioner challenged the Assessment Order dated 23.12.2023 following a Show Cause Notice in GST DRC-01 dated 14.09.2023; petitioner did not avail the personal hearing and the limitation for appeal under Section 107 of the GST Act, 2017 had expired. Noting precedent where courts have quashed similar assessment orders subject to pre-deposit, the court held that the 'impugned Assessment Order dated 23.12.2023 is quashed' and remitted the matter for fresh adjudication. Conditions: petitioner must deposit 50% of the disputed tax 'in cash from the Petitioner's Electronic Cash Register' within thirty days of receipt of the order, and must file a reply to the Show Cause Notice treating the impugned order as an addendum with supporting documents within thirty days. Subject to compliance, respondent shall pass fresh orders 'on merits and in accordance with law' preferably within three months. If petitioner fails to comply, respondent may proceed to recover tax 'as if this Writ Petition was dismissed in limine today'; respondent must give due notice before so proceeding. No costs.
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