Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Order issued by department is quashed and set aside which was passed during lock-down period without giving any opportunity of hearing to the writ applicant.

Section 73 and 74 of the CGST Act, 2017— Opportunity of Hearing -– The writ applicant, a Proprietor of a Proprietary concern engaged in the business of iron and scrap, sought a direction for quashing the order passed u/s 74 in FORM GST DRC-07 on 22.05.2020 during lock-down period, without following the due process of assessment and adjudication under Section 73 / 74 reg alleged evasion of tax liability. The court sought reply from the respondent whether the concerned authority would be willing to recall the order and pass a fresh order after giving an opportunity of hearing to the writ applicant. The respondent agreed to give an opportunity of hearing to the writ applicant and thereafter pass an appropriate fresh order.
Held that:- The Hon’ble High Court allowed the writ and quashed & set aside the impugned order dated 22.05.2020. Further directed that the respondent shall issue a notice after eight weeks intimating the date of hearing to the applicant and upon receipt of such intimation, the applicant shall appear before the authority concerned and make his submissions.— Hasimkhan Liyakatkhan Pathan Vs. State of Gujarat [2020] 26 TAXLOK.COM 026 (Gujarat)

Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE