Validity of summary of the order/demand notice in DRC-07 - ...
GST
July 20, 2022
Validity of summary of the order/demand notice in DRC-07 - allegation of wrongful availment of ITC without receipt of goods - It is evident that without proper opportunity of furnishing reply to the show-cause notice and without supplying the relied upon documents referred to in the inspection report, the petitioners have been prejudiced in defending themselves. The petitioners may have also lost the opportunity to cross-examine such persons as are relied upon by the tax authorities to support the impugned proceedings. Since the impugned proceedings are clearly in violation of principles of natural justice and the procedure prescribed under the JGST Act, the petitioners are justified in approaching this Court in writ jurisdiction. - HC
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