2022 (5) TMI 1294

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....reinafter called the Act) issued by respondent no. 3 raising demand of tax on the ground of excess claim of input tax credit for the period of 2018-19 be quashed. ii) the order dated 21.03.2020 passed by the Adjudicating Authority for the demand of tax on the ground of excess amount of input tax credit for the period 2018-19 be quashed. iii) the order in Form GST DRC - 07 dated 21.03.2020 passed by the respondent no. 3 be quashed. iv) the order dated 26.03.2022 passed by the respondent no. 2 for the period of 2018- 19 dismissing the appeal be quashed. v) the order in GST DRC - 13 dated 29.03.2022 issued by respondent no. 3 attaching the bank accounts for recovery of the whole of the amount of tax, interes....

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....oercive 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 reasons sufficient even decipherable from the record, as to how the officer could determine the amount due and payable by th....

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....ood. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date; (c) Further the petitioner undertakes to additionally deposit ten per cent of the amount of the demand raised before the Assessing Officer. This shall be done within four weeks; (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, if it is ultimately found that the petitioner's deposit is in excess, the 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 refer....