2023 (9) TMI 393

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....t No. 7 for the F. Y. 2019-2020 whereby and whereunder the exparte assessment order has been passed for the aforesaid period and thereby a total liability of Rs. 33,29,122 (with breakup as-(a) CGST worth Rs. 13,44,467 with interest Rs. 1,85,647 and penalty Rs. 1,34,447 there upon ; and (b) SGST Rs. 13,44,467 with interest Rs. 1,85,647 and penalty Rs. 1,34,447 thereupon, has been imposed on the petitioner ; (ii) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the demand issued in form DRC 07-order dated February 8, 2021 passed by respondent No. 7 for the F. Y. 2019-2020 where by and where under the exparte demand order DRC 07 have been issued under rules 100(1), 100(2), 100(3) and 142(5) of the ....

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....} for F. Y. 2019-20, which was deposited by the petitioner as ten per cent. of disputed tax amount as needed to be paid as pre-deposit (section 107(6)(b) of the Central Goods and Ser vices tax Act, 2017) before filing an appeal under CGST/SGST for the aforesaid period, i. e., F. Y. 2019-20 ; (vii) For issuance of appropriate direction including the mandamus directing the respondents to pass fresh assessment order for the F. Y. 2019-20 upon considering the invoices available with the petitioner as also the as on date mapping of GSTR-3B and GSTR-2A to ascertain the actual tax liability, if any on the petitioner for the period April 2019 to March 2020 ; (viii) For holding that the impugned assessment order dated February 8, 2....

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....e, no coercive steps shall be taken against the petitioner. 6. Statement accepted and taken on record. 7. However, having heard the 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 exparte in nature, does not assign any reasons sufficient even decipherable from the record, as to how the officer could determine the amount due ....

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.... 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 reference to the proceedings, subject- matter of present petition. This shall be done immediately ; (f) Petitioner undertakes to appear before the assessing authority on 15th of February, 2023 at 10:30 A.M., if possible through digital mode ; (....