Summary Order Issued Without Detailed Assessment Order Under Sec. 73 or 74 is Void Ab Initio | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 11 November, 2024
Latest from Taxmann
Case Details: Messrs Kisan Mouldings Ltd. v. Union of India - [2024] 167 taxmann.com 502 (Gujarat)
Judiciary and Counsel Details
- Bhargav D. Karia & Niral R. Mehta, JJ.
- Paresh M. Dave, for the Petitioner.
- Deepak N. Khanchandani & Raj Tanna, AGP for the Respondent.
Facts of the Case
In the present case, the petitioner filed a writ petition before the Hon’ble High Court of Gujarat and challenged the summary order in Form GST DRC-07. The petitioner submitted that GST Department passed a summary order but the petitioner was not provided with any detailed order u/s 73 or 74 of the CGST Act, 2017. It was also pointed out that on the basis of such summary of order, the GST department initiated the recovery proceedings.
High Court Held
The High Court noted that the GST authorities confirmed the absence of any detailed order on record corresponding to the impugned summary order. The High Court held that a summary order issued without accompanying detailed assessment order u/s 73 or 74 of the GST Act is void ab initio. Further, the High Court quashed the impugned summary order and set it aside. The Revenue was also directed to lift the attachment on the petitioner’s bank accounts.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
