Non-provision of minimum time to reply against GST MOV-07 notice is breach of principles of natural justice

Tractors And Farm Equipment Ltd. & Anr Vs Union of India & Ors (Gujarat High Court) Gujarat High Court held that not providing seven days time for filing of reply against notice in Form GST MOV-07 and passing of the impugned order u/s. 129(3) of the CGST Act amounts to flagrant breach of principles of natural justice. Accordingly, writ allowed. Facts- The petitioners are engaged in the business of manufacturing and sale of tractors. In the course of business, the petitioners were supplying two tractors from its depot in Gujarat to a customer located in Bhavnagar after generating tax in...