HC quashed the summary order in GST DRC-07 for procedural ...

Procedural Flaws Invalidate GST Tax Order, Restore Petitioner's Right to Fair Hearing Under DRC-07 Guidelines

April 30, 2025

Case Laws GST HC

HC quashed the summary order in GST DRC-07 for procedural irregularities, specifically violation of natural justice principles. The court found the tax authority passed an order on 30.12.2023 without considering petitioner's objections, which were due on 28.12.2023. The impugned order was set aside conditionally, mandating petitioner to deposit 25% of disputed tax amount within four weeks. This judicial intervention restored procedural fairness by providing an opportunity for the petitioner to present their case on merits, ensuring compliance with principles of natural justice and due process in tax assessment proceedings.

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HC quashed the summary order in GST DRC-07 for procedural ...

Procedural Flaws Invalidate GST Tax Order, Restore Petitioner's Right to Fair Hearing Under DRC-07 Guidelines

April 30, 2025

Case Laws GST HC

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