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GST Orders Quashed Because Deposit Made ‘Under Protest’ Was Treated as Voluntary
Case Law Details
- Case Name
- Deepak Agro Industries Vs State of Himachal Pradesh and others (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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Deepak Agro Industries Vs State of Himachal Pradesh and others (Himachal Pradesh High Court)
The petitioner approached the Himachal Pradesh High Court seeking quashing of intimation in Form GST DRC-05 dated 19.12.2023, alleging that it was issued without jurisdiction and in violation of principles of natural justice. The dispute arose after the Assistant Commissioner issued a show cause notice in Form GST DRC-01 dated 28.09.2023 for recovery of GST and IGST amounting to ₹18,58,538.
In response, the petitioner filed Form GST DRC-06 on 28.10.2023, requesting time to submit a detailed reply and...
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