Patna High Court quashes demand of GST, Interest, and Penalty as No Opportunity of Hearing was afforded [Read Order]

The Patna High Court quashed the demand of GST, interest and penalty as no opportunity of hearing was afforded.

The petitioner, Shashikant Singh has raised several contentions, including non- application of mind on the part of the authorities; the order passed without affording adequate opportunity of hearing; for extraneous factors, only to cover up inaction on the part of the authorities, who after attachment, recovered the amount from the petitioner’s Bank Account and that no adequate opportunity of hearing was afforded to the petitioner before carrying out the impugned action.

Mr. Brisketu Sharan Pandey, counsel for the petitioner has raised several contentions, including non- application of mind on the part of the authorities; the order passed without affording adequate opportunity of hearing; for extraneous factors, only to cover up inaction on the part of the authorities, who after attachment, recovered the amount from the petitioner’s Bank Account and that no adequate opportunity of hearing was afforded to the petitioner before carrying out the impugned action.

The division bench headed by the Chief Justice Sanjay Karol and Justice S. Kumar pointed out that the information was not uploaded on the GST Portal (Form DRC 01 and DRC 01A) and the notice cannot be said to have been served upon the petitioner, for copy of the receipt of the Gmail does not indicate the petitioner’s name.

The court directed the petitioner to appear before the said officer on 27th of September, 2021 at 10:30 A.M., if possible, through digital mode, who shall, after considering all the materials placed on record by the parties, pass a fresh and speaking order, in accordance with law, of course in compliance of principles of natural justice, within a period of two months from the date of appearance of the petitioner

The court directed for de-freezing or de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately.

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