GST Recovery Based on Summary Order Without detailed Order is Invalid: Gujarat HC

Bhikshu Metals Pvt Ltd & Anr. Vs State of Gujarat & Ors. (Gujarat High Court) Gujarat High Court held that recovery on the basis of such summary of the order, in absence of any detailed order, passed under any of the provisions of the GST Act is liable to be quashed and set aside. Facts- Respondent conducted a raid on the business premises of the petitioner. Thereafter, show cause notice was issued in FORM GST DRC-01 for tax period from 01.07.2017 to 31.03.2019 on the ground of availing wrong Input Tax Credit by the petitioners. However, it is the case of the petitioners that after iss...