TMI Blog2023 (3) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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. - Civil Writ Jurisdiction Case No.16160 of 2022 - - - Dated:- 2-12-2022 - Mr. Sanjay Karol and Mr. Partha Sarthy, JJ. For the Petitioner : Mr. Pawan Kumar Singh, Advocate For the Respondent : Mr. Vikash Kumar, SC-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. 6. Statement accepted and taken on record. 7. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we 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 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings, subject matter of present petition. This shall be done immediately; (e) Petitioner undertakes to appear before the Assessing Authority on 2nd of January, 2023 at 10:30 A.M., if possible through digital mode; (f) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (g) Opportunity of hearing shall be afforded to the parties. Also, opportunity to place on record all essential documents and materials, if so required and desired, shall be granted; (h) During pendency of the case, no coercive steps shall be taken against the petitioner. (i) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, includi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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