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Judgment
Petitioner has prayed for the following relief(s):
"i. For holding and declaring that the rate of taxes is Nil (exempted) upon a pure service (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government
Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The notice dated 05.02.2020 (Annexure-7) directed the petitioner to file reply on 29th of February, 2020 which was within the period of 30 days. It is the mandate of law that 30 days' period has to be afforded to the parties, which was not done in the instant case.
As such, on this ground alone, we quash the notice dated 05.02.2020 (Annexure-7) as also the order of assessment dated 05.03.2020 (Annexure-8 ) with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be positively complied with in these matters.
Petitioner undertakes to fully co-operate.
Petition stands allowed Interlocutory application, if any, shall also stand disposed of.