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GST Order Quashed as Hearing Was Fixed Before Reply Deadline: Uttarakhand HC
Case Law Details
- Case Name
- Abuturrab Agencies Vs Commissioner, State Tax and another (Uttarakhand High Court)
- Appeal Number
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Abuturrab Agencies Vs Commissioner, State Tax and another (Uttarakhand High Court)
The Uttarakhand High Court allowed a writ petition challenging an assessment order dated 21 August 2024 passed under Section 73(9) of the CGST Act/UKGST Act. The impugned order had raised a demand of ₹7,97,278 towards tax, along with interest of ₹7,49,442 and penalty of ₹79,728, aggregating to ₹16,26,448.
The petitioner contended that the show cause notice issued on 9 May 2024 granted time until 9 June 2024 for filing a reply. However, the same notice fixed the date of personal hearing on 27 May 2024, wh...
