The impugned order is set aside, solely on the ground of non adherence to Rule 142 of the CG&ST Rules, 2017 and all other procedural requirements.
Section 73 of the CGST Act, 2017 –– Show Cause Notice – Principal of Natural Justice – The petitioner challenged the order passed under section 73 of the Act. The counsel for writ petitioner submitted that no personal hearing has been granted and the procedure prescribed for making the impugned order has not been followed i.e., impugned order was not preceded by Forms GST DRC-01 and GST DRC-01A. The court observed that Section 73 of the Act in conjunction with Rule 142 makes it clear that non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order.
Held that:- The Hon’ble High Court set aside the impugned order dated 25.08.2021 on the ground of non adherence to Rule 142 of the Rules, 2017 and all other procedural requirements.
The impugned order is set aside, solely on the ground of non adherence to Rule 142 of the CG&ST Rules, 2017 and all other procedural requirements.
Section 73 of the CGST Act, 2017 –– Show Cause Notice – Principal of Natural Justice – The petitioner challenged the order passed under section 73 of the Act. The counsel for writ petitioner submitted that no personal hearing has been granted and the procedure prescribed for making the impugned order has not been followed i.e., impugned order was not preceded by Forms GST DRC-01 and GST DRC-01A. The court observed that Section 73 of the Act in conjunction with Rule 142 makes it clear that non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order.
Held that:- The Hon’ble High Court set aside the impugned order dated 25.08.2021 on the ground of non adherence to Rule 142 of the Rules, 2017 and all other procedural requirements.