HC set-aside demand order: Non adherence to 30-day period stipulated under Section 61

Saidurga Automobiles Vs Assistant Commissioner and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court addressed multiple writ petitions from dealers in automobiles and automobile parts regarding the issuance of a demand order in Form GST DRC-07. The petitioners argued that the authorities violated Section 61 of the CGST Act, which mandates a 30-day period for responding to discrepancies identified during the scrutiny of returns. Notices were issued on 02.06.2023, and the petitioners were initially given until 09.07.2023 to reply. However, a Form GST DRC-07 intimation dated 03.06....