Validity of notice issued u/s 73 of the U.P. Goods and Services ...

Petitioner's reply to GST notice not considered, violating natural justice. Court orders fresh consideration of petitioner's own case.

Case Laws GST

July 31, 2024

Validity of notice issued u/s 73 of the U.P. Goods and Services Tax Act, 2017 challenged due to non-consideration of petitioner's reply, violating principles of natural justice. Court held petitioner's grievance valid as notice contained facts and figures relating to unrelated entity. Directed respondent to consider petitioner's reply regarding its own company and mismatch/deficiencies, if any. Petitioner granted one week to submit detailed reply to Section 73 notice referring only to its own returns, not unrelated entity's case. Petitioner allowed to deny liability regarding notice addressed to unrelated entity. Writ petition disposed of.

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Validity of notice issued u/s 73 of the U.P. Goods and Services ...

Petitioner's reply to GST notice not considered, violating natural justice. Court orders fresh consideration of petitioner's own case.

Case Laws GST

July 31, 2024

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