TMI Blog2022 (12) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... , minimum statutory period of 30 days mandated under the provisions of Section 74(A) 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. The notice dated 15.02.2021 (Annexure-P/4 series) as also the order of assessment dated 24.02.2021 (Annexure-P/1 ) are quashed, with the direction to the assessing officer to issue a fresh notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 73 (8) by Respondent No. 7 for the FY 2020-21 whereby and whereunder the ex-parte demand order DRC 07 have been issued under Sec 73 (1) of the CGST/BGST Rules, 2017 for the aforesaid year. Through the said DRC-07 an ex-parte demand has been raised for the aforesaid period a total liability of Rs. 9,85,117- (with breakup as- (a) IGST worth Rs.7,72,525/- with interest Rs.39,398/- (b) CGST worth Rs.80,556/-with interest Rs.6,041/- and SGST worth Rs.80,556 with interest Rs.6,041/-), has been imposed on the petitioner, (iii) For holding that the impagned assessment order dated 24.01.2021 (Annexure-P/1) as also the summary order and the demand DRC-07 dated 24.02.2021 are bad in law in as much as the aforesaid orders have been issued i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of appropriate direction including the mandamus directing the respondents to pass fresh assessment order for the F.Y. 2020-21 upon considering the invoices available with the petitioner as also as on date mapping of GSTR-3B and GSTR-2A, GSTR-9 to ascertain the actual tax liability, if any on the petitioner for the period April 2020 to March 2020. (viii) For holding that the impugned assessment order dated 24.02.2021 (Annexure P/1) and the appellate order dated 28.09.2022 (Annexure P/3 Series) have been issued in most illegal manner by Respondent No.7 and 5 without examining the records and without appreciating the supporting materials uploaded by the petitioner on its webportal of GST; as also without delving into the merit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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