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GST - Highlights / Catch Notes

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Validity of order issued u/s 73(9) with DRC-07 - The order, ex ...


High Court Invalidates Ex Parte Order u/s 73(9) Due to Natural Justice Violation in GST Case.

March 18, 2023

Case Laws     GST     HC

Validity of order issued u/s 73(9) with DRC-07 - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. - The impugned order as also Summary of the order in Form GST DRC-07 is set aside - HC

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