2022 (12) TMI 815

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....JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) Heard learned counsel for the parties. The petitioner has prayed for the following relief/s :- (i) For issuing a writ of certiorari or any other appropriate writ quashing/ setting aside the assessment order dated 24.02.2021 (Annexure- P/1) passed by Respondent No. 7 for the period of F.Y 2020-21(Particularly for the period of February 2020 to September 2020) whereby and whereunder the ex-parte assessment order has been passed for the aforesaid period and thereby a total liability of Rs. 9,85,119- (with breakup as - (a) IGST worth Rs.7,72,525/- with interest Rs.39,398/- (b) CGST worth Rs.80,556/-with interest Rs.6,041/- and SGST worth Rs.80.556/- with interest Rs.6,041/-), has....

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....922022326W dated 30.09.2022 (Annexure-P/3 Series) passed in Appeal Case No. AD100722002246T by Respondent No.5 F.Y- 2020-21 (particularly for the period of Feb 2020 to Sep 2020) whereby and appellate authority Le whereunder the appellate Respondent No.5 has rejected the appeal preferred by the petitioner on the ground of 'Delay/limitation of 17 days". (v) For issuing a writ of mandamus or any other appropriate writ directing the Respondents not take any coercive action including recovery from bank account and third parties until pendency of the present writ application; (vi) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs.93,365/- (Rs.77253/-(IGST) Rs.8056/- (CGST); Rs. Rs.8056/....

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....he difference of IGST in GSTR 3B vs GSTR 2A and difference of Tax imposed on GSTR-7 worth Rs. 12,082/- (Total interest Rs. 51,480/-) in view of the fact that for the amount of difference between GSTR-3B and GSTR-2A could have been justified if petitioner was given an opportunity of hearing by the assessing officer. (xi) For passing any such other order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in natu....