GST - Highlights / Catch Notes
GST - Validity of summary notices and summary orders - Admittedly, the...
Validity of summary notices and summary orders - Admittedly, the petitioners in the respective applications have been denied of principle of natural justice. In view of the aforesaid discussion, the show cause notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules, summary of orders in Form DRC-07 and respective adjudication orders and all consequential orders, are hereby, quashed and set aside. - HC