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2023 (3) TMI 788 - HC - GST
Validity of order issued u/s 73(9) with DRC-07 - Violation of principles of natural justice - allegation is that the impugned order is highly cryptic, misconceived, nonspeaking - ex-parte order - opportunity of hearing not granted - recovery of the amount of tax, interest and penalty - HELD THAT:- This Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, it is opined that the order is bad in law. This is 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 the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. We also find the authorities not to have adjudicated the matter on the attending facts and circumstances.
The impugned order as also Summary of the order in Form GST DRC-07 is set aside - petition disposed off.