9911796707
TMI Blog2022 (12) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: HONOURABLE THE CHIEF JUSTICE Heard learned counsel for the parties. The petitioner has prayed for the following relief/s :- "i) For issuing a writ of certiorari or any other appropriate writ quashing setting aside the assessment order dated 24.02.2021 (Annexure- P/1) passed by Respondent No. 7 for the F.Y 2019-20 whereby and whereunder the exparte assessment order has been passed for the aforesaid period and thereby a total liability of Rs. 2,50,37,577- (with breakup as (a) IGST worth Rs. 19,92,896/- with interest Rs.4,66,337/- (b) CGST worth Rs.92,87,937/-with interest Rs.20,01,235/- and SGST worth Rs.92,87,937/- with interest Rs. 20,01,235/-), has been imposed on the petitioner; (ii) For issuing a writ of certiorari or any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the F.Y - 2019-20 (Particularly for the period of 01.04.2019 to 31.01.2020) whereby and whereunder the appellate authority i.e. Respondent No.5 has rejected the appeal preferred by the petitioner on the ground of 'Delay/limitation take any coercive action including recovery from bank account and third parties until pendency of the present writ application; (vi) For issuing writ of mandamus and thereby directing the Respondents to refund a sum of Rs.20,56,878/- (Rs.1,99,290/-(IGST) Rs.9,28,794/- (CGST); Rs.,- 928,794/- (SGST)} for F.Y 2019-20, which was deposited by the petitioner as ten percent of disputed tax amount as needed to be paid as pre-deposit (Section 107(6)(b) of Central Goods and Service Tax Act, 2017) before filing an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner 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. As such, on this ground alone, we quash the notice dated 15.02.2021 (Annexure-P/4 series) as also the order of assessment dated 24.02.2021 (Annexure-P/1 ) with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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