Since no order was served upon the petitioner as required under Section 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order shall remain stayed till the next date of hearing.
Section 79 of the CGST Act — Recovery – The petitioner challenged order under Form GST DRC-13 on the ground that the same has been issued without following the procedure prescribed under the Act. The respondents have not issued notice as provided under Section 73 (1) of the Act of 2017 nor the order of adjudication determining the GST liability. But proceedings have been initiated vide order under Section 79 of the Act of 2017 within less than three months period. The counsel for the petitioner submitted that at no point of time, the recovery order was ever served upon the petitioner. The court observed that no order was served upon the petitioner as required under Section 78 of the Act.
Held that:- The Hon’ble High Court directed that effect and operation of order /notice dated 01.10.2021 shall remain stayed till the next date of hearing subject to petitioner depositing 50% of the total payable tax amount within a period of three weeks. Listed the case alongwith similar matters.
Since no order was served upon the petitioner as required under Section 78 of the act of 2017, as an interim measure, it is directed that effect and operation of order shall remain stayed till the next date of hearing.
Section 79 of the CGST Act — Recovery – The petitioner challenged order under Form GST DRC-13 on the ground that the same has been issued without following the procedure prescribed under the Act. The respondents have not issued notice as provided under Section 73 (1) of the Act of 2017 nor the order of adjudication determining the GST liability. But proceedings have been initiated vide order under Section 79 of the Act of 2017 within less than three months period. The counsel for the petitioner submitted that at no point of time, the recovery order was ever served upon the petitioner. The court observed that no order was served upon the petitioner as required under Section 78 of the Act.
Held that:- The Hon’ble High Court directed that effect and operation of order /notice dated 01.10.2021 shall remain stayed till the next date of hearing subject to petitioner depositing 50% of the total payable tax amount within a period of three weeks. Listed the case alongwith similar matters.