This court directed to provide the detailed order to appellant
Section 74 of the CGST Act, 2017— Summary Order —– The petitioner challenged the authority of the summary order in FORM GST DRC-07 dated 18.02.2021 on the ground that the summary order is suffering from the vice of non-consideration of submissions made by the petitioner and this also is the case of serious breach of principles of natural justice. The order is passed without following due procedure as prescribed under section 74 of the Act. The detailed order is not being made available and what has been issued is the physical summary order dated 18.02.2021.
Held that:- The Hon’ble High Court directed that the reasoned order, if not already supplied to the petitioner, be provided within 07 days. Such a copy of reasoned order shall be shared electronically within 24 hours on his e-mail id.
This court directed to provide the detailed order to appellant
Section 74 of the CGST Act, 2017— Summary Order —– The petitioner challenged the authority of the summary order in FORM GST DRC-07 dated 18.02.2021 on the ground that the summary order is suffering from the vice of non-consideration of submissions made by the petitioner and this also is the case of serious breach of principles of natural justice. The order is passed without following due procedure as prescribed under section 74 of the Act. The detailed order is not being made available and what has been issued is the physical summary order dated 18.02.2021.
Held that:- The Hon’ble High Court directed that the reasoned order, if not already supplied to the petitioner, be provided within 07 days. Such a copy of reasoned order shall be shared electronically within 24 hours on his e-mail id.