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2021 (9) TMI 904 - HC - GSTValidity of Recovery order - demand notice was never supplied within time and it was communicated much after initial recovery order with back date - non-compliance of section 73(1) of the Act and Rules 118 & 142 of the GST Rules, 2017 - HELD THAT:- The recovery notice DRC 07 Annexure P-12 dated 13.08.2021 refers to order dated 30.07.2021 and Prima facie the summary of show cause notice is not reflected and the demand which is made under section 73 of the Recovery Notices has not been shown. Subsequently the order dated 30.07.2021 is placed on record. A perusal of the envelop whereby the order dated 30.07.2021 was communicated would show that it was dispatched by the department on 23.08.2021 i.e., much after initial recovery order was issued on 13.8.2021, therefore, whether the order of recovery dated 13.08.2021 was followed after due procedure of law is required to be examined. Let the reply be filed by the State - In the meanwhile, it is directed that on petitioner's depositing 10% of recovery which is sought by order dated 13.08.2021 (Annexure P-12), rest of the recovery amount shall remain stayed till the next date of hearing.
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