The Patna High Court quashed the summary of order in Form GST DRC-07 for violating the principles of natural justice. The division bench headed by the Chief Justice, Sanjay Karol and Justice Rajan Gupta quashed the oder on the grounds of violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; and order passed ex parte 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.
Source Taxscan
