HC set-aside ex party Order passed without mandatory 30 day notice -Section 74(A) of CGST

Motiprabha Infratech Pvt. Ltd Vs Union of India (Patna High Court)

Undisputedly, minimum statutory period of 30 days mandated under the provisions of Section 74(A) of CGST/BGST Act, 2017 was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. The

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