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GST - Highlights / Catch Notes

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Recovery notice issued without proper reasons, violating Section ...


Unlawful recovery notice issued; GST Act & natural justice violated. Taxpayer's representation to be reconsidered within 2 weeks.

Case Laws     GST

August 21, 2024

Recovery notice issued without proper reasons, violating Section 78 of GST Act and principles of natural justice. Petitioner filed representation challenging notice. High Court directed respondent authority to consider petitioner's representation and dispose of the same on merits within 2 weeks, in accordance with law. Petition disposed of.

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