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HC determined that the undated demand order was procedurally ...


Judicial Review Finds Demand Order Defective, Mandates Procedural Correction and Fair Hearing for Petitioner Under Section 75(6)

April 11, 2025

Case Laws     GST     HC

HC determined that the undated demand order was procedurally defective under Section 75(6), lacking substantive reasoning beyond referencing a show cause notice. The court remanded the matter to the respondent, directing them to provide the petitioner an opportunity to respond to the original show cause notice within four weeks. Following the petitioner's response, the respondent must conduct a hearing and issue a legally compliant order. The petition was allowed through judicial remand, requiring procedural rectification of the original administrative action.

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