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2020 (8) TMI 603 - HC - GSTAttachment of property - issuance of summons for the presence of applicant - applicant expressed inability to be present as he was medically advised not to step out - HELD THAT:- No sooner the writ applicant failed to respond to the summons issued to him by the respondent No.4 under Section 70 of the Act, the respondent No.4 proceeded to pass an order in Form GST DRC-01A fixing the liability of ₹ 1,07,05,725/- to be paid to the department - It is not in dispute that the writ applicant had no opportunity to make good his case that all his transactions are legal and free from any doubt. Besides the same, the writ applicant had informed the respondent No.4 that he has been medically advised not to get out of his house. During that particular period, the writ applicant had also undergone cataract surgery. Having regard to the fact that a huge liability has been determined to be discharged by the writ applicant, one opportunity of hearing should be given to the writ applicant - matter remitted to the respondent No.4 for fresh consideration of the matter after giving an opportunity of hearing to the writ applicant - application allowed by way of remand.
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