JUDGMENT It is the case of the petitioner that the notice dated 07.10.2021 Form GST DRC-01 under Rule 142(1) of CGST Act was never served upon the petitioner and consequent thereto an ex-parte order has been passed whereby a sum of Rs. 2,34,450/- has been imposed upon the petitioner as penalty. 2. From the tenor of the order that has been passed by the Respondent No. 2, it is more than apparent that the order is an ex-parte order. 3. In such view of the matter, since prima facie, the order impugned is an ex-parte order, we set aside the same and remand the matter back to the Assistant Commissioner, respondent no. 2 to pass fresh orders after giving due notice and opportunity of hearing to the petitioner. 4. The writ petition is accordingly disposed of. 5. It is also expected that the petitioner shall cooperate in the proceeding and shall not take any unnecessary adjournment.