2024 (8) TMI 296

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..... ustice - 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 authori .....

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..... identified during the scrutiny of the returns of the petitioners. These show-cause notices were granted with a delay of 30 days to furnish the reply by the petitioners. The due date of furnishing of reply would have been 09.07.2023. However, the intimation in the Form GST DRC-07 was passed on 03.06.2023 requiring the petitioners to file their reply on or before 09.06.2023. Subsequently, the show-c .....

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..... . We find 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. 7. In these circumstances, these Writ Petitions are allowed setting aside the impugned demand order in Form GST DRC-07 vide Ref. Nos. ZD370723002019N, ZD3707230019659, ZD370723002024W, ZD370723001983B and ZD37072 .....

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