Ex-Parte Demand order passed without giving opportunity to file the submission and personal hearing

Case Details:

Issue- In the above case, the petitioner has challenged the impugned order passed by respondent authority decided Ex-Parte and imposing demand of Rs. 803939.46/- along with interest and penalty. An intimation in the form DRC-01A was uploaded along with the Show cause notice issued under Section 73(1) of the Act. Petitioner contented that he was denied to file its reply in response to intimation issued under form DRC-01A.

Held- It was held that before issuing notice under Section 73, the person chargeable with tax is entitled to an intimation in Form GST DRC-01A so that he may respond to the intimation by filing his reply in part-B of the said form but in the present case, the notice under Section 73(1) of GST Act and the intimation in form GST DRC-01A was uploaded together on 10-5-2022. In form GST DRC-01A, it was mentioned that petitioner may file his submission by 25-5-2022, while by the notice issued under Section 73(1), petitioner was required to file his reply within 30 days. Thus, petitioner was denied a valuable right of filing his submission in response to the intimation in Form GST DRC-01A. Moreover, petitioner was not given reasonable opportunity of having his say in the matter and therefore, the impugned order dated 28-6-2022 was quashed and the writ petition was allowed and the matter was remanded back to the Competent Authority.