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2021 (10) TMI 36 - HC - GSTValidity of assessment order u/s 73 - Violation of principles of natural justice - No personal hearing has been granted - procedure for making impugned order not followed - impugned order was not preceded by Forms GST DRC-01 and GST DRC-01A - HELD THAT:- The requirements of issue of FORM GST DRC-01 and FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG&ST Act i.e., Rule 142 of the CG&ST Rules, 2017. A careful perusal of Section 73 of the CG&ST Act in conjunction with Rule 142 makes it clear that non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order and therefore it is a rule which necessarily needs to be adhered to,if prejudice is to be eliminated in the case on hand. In other words, it is not a mere procedural requirement but on the facts and circumstances of this case, it becomes clear that it tantamount to trampling the rights of writ petitioner. The impugned order is set aside, solely on the ground of non adherence to Rule 142 of the CG&ST Rules, 2017 and all other procedural requirements - As the impugned order is set aside solely on the ground Rule 142 of CG&ST Act, 2017, though obvious it is made clear that no view or opinion on the merits of the matter have been expressed in the instant order - petition disposed off.
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