https://www.taxtmi.com/caselaws?id=413422 The High Court quashed the communication in form GST APL-04 dated 09.04.2021 and the order dated 09.02.2021, which imposed tax, interest, and penalty, due to being ex parte and lacking in reasons, violating natural justice principles. The Court intervened, deeming the orders bad in law and insufficiently reasoned, leading to civil consequences. Consequently, the impugned orders were set aside, with directions for the petitioner to deposit amounts, de-freeze bank accounts, appear before the Assessing Authority, and ensure a fair process. The Court left all issues open for further challenge and consideration, reserving liberty for parties to seek other remedies as per the law. en-us Tue, 05 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413422 The High Court quashed the communication in form GST APL-04 dated 09.04.2021 and the order dated 09.02.2021, which imposed tax, interest, and penalty, due to being ex parte and lacking in reasons, violating natural justice principles. The Court intervened, deeming the orders bad in law and insufficiently reasoned, leading to civil consequences. Consequently, the impugned orders were set aside, with directions for the petitioner to deposit amounts, de-freeze bank accounts, appear before the Assessing Authority, and ensure a fair process. The Court left all issues open for further challenge and consideration, reserving liberty for parties to seek other remedies as per the law. Case-Laws GST Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413422