Order passed without issuance of notice is bad-in-law as contrary to principle of natural justice

Laxmi Barter Private Limited Vs Union of India (Patna High Court)

Facts- The petitioner has challenged the summary of an order issued in Form GST DRC-07 by the Assistant Commissioner, State-Tax, Patna u/s 75 of the GST Act whereby the interest has been imposed on gross amount without deducting the Input Tax Credit which is already paid by the petitioner and in utter violation of the principle of natural justice as the same was passed without the issuance of show cause notice in Form GST DRC-01A and GST DRC-01.

Conclusion- 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 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.

FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT

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