9911796707
TMI Blog2024 (10) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... 019, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleased to issue a writ of certiorari or a writ in the nature of certiorari calling for the records pertaining to the impugned summary of the order dated 13/08/2019 (ANNEXURE D); D. Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction quashing and setting aside the impugned summary of the order dated 13/08/2019 (ANNEXU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that on the basis of such summary of order in Form GST DRC-07 dated 13th August, 2019, the respondents have initiated the recovery proceedings. 3.2. It was also pointed out that by order dated 14.06.2024 the respondent No. 1 has passed order for dropping of proceedings under Sections 73 and 74 of the GST Act for F.Y. 2018-19 for which summary of order dated 13th August, 2019 was uploaded with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove submissions, the petition succeeds and accordingly allowed. 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 Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
