GST: HC Quashes One Liner Cryptic Order passed in violation of Section 74

Vinayaka Steels Vs State Tax Officer (Madras High Court)

it was incumbent upon the authority under Section 74 of the Goods and Services Tax Act, 2017 to have heard the petitioner in person, prior to passing of the impugned order. That apart, the impugned order rejects the explanation tendered by the petitioner vide reply dated 08.02.2022 by way of a cryptic one liner stating ‘dealer reply was verified and not accepted so far’.

5. The confirmation of proposals in the ma

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