2023 (3) TMI 789 - HC - GST

Validity of order issued u/s 73(9) with DRC-07 - Violation of principles of natural justice - opportunity of hearing not provided (audi alterem partem) - ex-parte order - Condonation of delay in filing appeal - appeal rejected on the ground of limitation after finding a delay of two month - rejection of Input Tax Credit Claim by the petitioner in Form GSTR3B - HELD THAT:- This Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, 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 ex parte in nature, does not assign any sufficient reasons 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; (c) Also the authorities not to have adjudicated the matter on the attending facts and circumstances.

Petition disposed off.