TaxTMI 
TaxTMI 
2021 (7) TMI 391
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....For the Union of India : Dr. K.N.Singh, A.S.G. Mr. Anshuman Singh, Sr. S.C., CGST & CX JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Petitioner has prayed for the following relief(s): a. for issuing writ of certiorari for quashing the order dated 13.03.2020 Summary of Order (demand order issued in FORM GST DRC 07) dated 13.03.2020 issued for the tax period March 2019 wherein a demand of tax of Rs. 22,53,341.00/-, interest of Rs. 120,013....
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.... For holding that the petitioner who failed to file return claiming Input Tax Credit (ITC) for the period March 2019 within the prescribed period of Section 16 of GST Act cannot be deprived of its genuine claim to avail Input on the purchase made by it during the aforesaid period specially when the time limit to file the return were extended by the Respondents themselves. g. For issuing appropriate direction to Respondents No. 1 to 3 to issue appropriate notification and thereby creating provision for extension in availment of Input Tax Credit u/s 16 of GST Act as and when extension is granted for filling of GST Returns in Form GSTR-1 and GSTR-3B. h. For holding that the imposition of liability of tax, interest and penalty....
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....be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not 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....
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.... same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Assessing Authority on 9th of August, 2021 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 pend....