Order Date – 27 February 2023

Parties: M/s. Adithya Force Vs The Assistant Commissioner (ST)

Facts –

• The Petitioner, M/s. Adithya Force, has challenged the impugned attachment notice dated 19.10.2022 under which the respondent has proposed to attach the bank account of the petitioner under the GST Act, 2017 on the ground that they have not paid the tax and penalty amount as stipulated under the summary of the order dated 31.3.2022.
• The petitioner has challenged the impugned attachment notice on the ground that the petitioner was not informed in the show cause notice dated 20.1.2022 for levying GST amount.
• Hence, the writ petition is filed by petitioner on the ground of violation of fundamental right of personal hearing under Article 21 of the Constitution of India.

Issue –

• Whether the petitioner is entitled under Article 21 of Constitution?

Order –

• The Court observed that summary of the impugned order was sent to the petitioner and no speaking order has been passed by the respondent. Since a speaking order has not been passed by the respondent with regard to the petitioner’s contentions, the impugned assessment order dated 31.3.2022 and the consequential recovery notice dated 19.10.2022 are hereby quashed.
• Hence the matters are remanded back to the respondent for fresh consideration on merit and in accordance with law.
• The petitioner is permitted to file a reply to the SCN.
• Hence the writ petition is closed.