2024 (8) TMI 296 - HC - GST

Violation of principles of natural justice - petitioners were not given adequate time to respond to the notices - HELD THAT - There are substantial merit in the said contentions in as much as Section 61 of the CGST Act requires a minimum period of 30 days before any further steps can be taken by the authorities. These Writ Petitions are allowed setting aside the impugned demand order and remanding the matter to the assigning authorities for taking appropriate action after granting adequate time in accordance with provisions of the CGST Act and the rules made there under for the petitioners to file their responses.

Summary

The High Court of Andhra Pradesh allowed the writ petitions of automobile dealers, setting aside the demand order for violation of natural justice and CGST Act Section 61. The matter was remanded to authorities for appropriate action after granting adequate time for responses. No costs were awarded.