2024 (12) TMI 341 - HC - GST

Challenge to order for recovery of interest passed against the petitioner - respondent- Authority has taken into consideration the reply sent by the petitioner - HELD THAT - In view of the above fact situation, wherein in response to the notice issued, a reply was filed by the petitioner, which has not been taken into consideration by the respondent-Authority while passing the order dated 17.09.2024 (Annexure No. 1), the said order cannot be sustained. The order impugned dated 17.09.2024 is set aside. The matter is remanded back to the Authority, which would take into consideration the response filed by the petitioner and pass a fresh order in accordance with law - Petition disposed off by way of remand.

Summary

The writ petition challenged an order for recovery of interest under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner's response sent via email was not considered. The High Court set aside the order dated 17.09.2024 and remanded the matter back to the Authority for a fresh decision considering the petitioner's response.