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2024 (1) TMI 763 - UTTARAKHAND HIGH COURTViolation of principles of natural justice - petitioner was denied opportunity to file reply in respect of notice under Section 74 given in Form GST DRC-01 - HELD THAT:- In the present case, the notice under Section 74(1) of GST Act and the intimation in form GST DRC- 01A was uploaded together on 21.03.2023. In form GST DRC-01A, it was mentioned that petitioner may file his submission by 31.03.2023, while by the notice issued under Section 74(1), petitioner was required to file his reply by 31.03.2023 also. Thus, petitioner a valuable right of filing his submission in response to the notice issued under Section 74(1). Thus a limited interference is called for in the matter. The impugned order dated 10.11.2023 is quashed. The writ petitions are allowed and the matter is remanded back to the Competent Authority.
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