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2023 (2) TMI 1026 - UTTARAKHAND HIGH COURTViolation of principles of natural justice - ex-parte assessment cum demand Order - It is contended that petitioner was denied opportunity to file reply in respect of intimation under Section 73 given in Form GST DRC-01A, inasmuch as, the intimation in Form GST DRC-01A was uploaded simultaneously with the show cause notice issued under Section 73(1) of the State/Central Goods and Services Tax Act - HELD THAT:- In the present case, the notice under Section 73(1) of GST Act and the intimation in form GST DRC-01A was uploaded together on 10.05.2022. In form GST DRC-01A, it was mentioned that petitioner may file his submission by 25.05.2022, while by the notice issued under Section 73(1), petitioner was required to file his reply within 30 days. Thus, petitioner was denied a valuable right of filing his submission in response to the intimation in Form GST DRC-01A. Thus, a limited interference is called for in the matter. The impugned order dated 28.06.2022 is quashed. The writ petition is allowed and the matter is remanded back to the Competent Authority. Petitioner may file his reply to the intimation in Form GST DRC-01A, within two weeks from today. The Competent Authority shall consider the reply, if filed within stipulated time, within two weeks thereafter.
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