2023 (4) TMI 1059

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..... cted against an order passed by the competent authority dated 03.03.2022, imposing liability of tax and 100% penalty in accordance with section 74(5) of GST Act. The order itself is challenged on the grounds that no notice, as was mandatorily required by section 74 (1) of the GST Act, has been served upon the petitioner. In such circumstances, passing of final orders without issuing notice is whol .....

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..... er, 2021 has been referred to as notice under rule 142 (1A) and not section 74(1). In view of the above, we find substance in the petitioner's contention that appropriate notice under Section 74(1) of the Act has not been served upon it. On such short ground alone, this petition is liable to succeed and is allowed. The order impugned dated 3rd March, 2022 stands quashed. It shall be open for .....

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