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2022 (12) TMI 706 - PATNA HIGH COURTExparte assessment order u/s 73 - ex-parte demand order DRC 07 - order was passed even before the statutory notice period of 30 days as per section 73 (8) - HELD THAT:- Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 73(8) 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 nature. The notice dated 15.02.2021 (Annexure-P/4 series) directed the petitioner to file reply on 21st of February, 2021 which was within the period of 30 days. It is the mandate of law that 30 days’ period has to be afforded to the parties, which was not done in the instant case. Order quashed - Matter restored back.
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