2024 (10) TMI 496 - HC - GST

Principles of natural justice - respondent No. 1 has passed a summary of the order dated 13th August, 2019, however no detailed order is made available to the petitioners - HELD THAT - The impugned summary order dated 13th August, 2019 is based upon NO ORDER passed under Section 73 of 74 of the GST Act and therefore, such summary of the order is void-ab-initio and is accordingly hereby to be quashed and set aside and the petitioners are at liberty to take consequential action for the refund of the amount paid in Form GST DRC-03. Petition allowed.

Summary

The petition under Articles 226 and 227 of the Constitution of India sought to quash the summary order dated 13/08/2019 issued without a detailed order under Sections 73 and 74 of the GST Act. The High Court allowed the petition, stating that the summary order was void-ab-initio and should be quashed, allowing the petitioners to seek a refund of the amount paid.