2023 (5) TMI 1293 - HC - VAT and Sales Tax

Violation of Section 75 (4) of the respective GST enactments - petitioner's request for filing their reply to DRC-01 dated 03.01.2023 has not been considered - HELD THAT - The case is remitted back to the respondents to pass a speaking order within a period of 45 days from the date of receipt of a copy of this order - The petitioner shall positively file their reply to the respective DRC-01 dated 03.01.2023 within a period of 15 days from the date of receipt of a copy of this order. Writ Petitions stand disposed of.

Summary

The High Court of Madras quashed impugned orders for not considering petitioner's request under Section 75(4) of GST enactments. The case is remitted back to respondents for a speaking order within 45 days. Petitioner must file reply within 15 days, and respondents must hold a hearing within 15 days of reply. No further time allowed, no costs incurred.