GST Order passed in Form GST DRC-07 quashed as it was passed in violation of the principles of natural justice

In matter of Rambabu Singh vs State of Bihar Petitioner has prayed that GST Order passed Form GST DRC – 07 without passing a speaking order be quashed. dismissing the appeal in limitation on the solitary ground of delay in filing the appeal be quashed.

It is brought to court’s notice that vide impugned order the appeal of the petitioner against the order, for the tax period April 2019- September, 2019 in Form GST DRC-07, has been rejected merely on the grounds of being barred by limitation. As per the Court, the delay stands sufficiently explained on account of COVID restrictions.

Further the court was of view that, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This is, 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 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. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.

Order is given below for reference: