Gauhati HC Sets Aside GST Recovery Notice Because Taxpayer Was Not Given Opportunity to Respond

R S Cooling Appliances Vs Union of India And 3 Ors. (Gauhati High Court) The Gauhati High Court heard a writ petition concerning a recovery notice issued under the GST framework. The petitioner challenged a recovery notice dated 03.01.2026, which was signed on 03.02.2026, contending that no prior intimation or notice had been served before initiating recovery proceedings. The petitioner submitted that the first information regarding any proceedings was received only upon receipt of the recovery notice. The petitioner sought quashing of the recovery proceedings initiated through the notice and ...