GST Tax Orders Quashed as State Agrees to Issue Fresh Show-Cause Notice Under Section 73 The HC quashed Orders dated 12 December 2019 and 31 December 2019 by consent of both parties after the Respondent-State agreed to issue a show-cause ...
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GST Tax Orders Quashed as State Agrees to Issue Fresh Show-Cause Notice Under Section 73
The HC quashed Orders dated 12 December 2019 and 31 December 2019 by consent of both parties after the Respondent-State agreed to issue a show-cause notice under Section 73 of CGST Act and MGST Act. The court directed Respondents to decide the matter on merits within twelve weeks without being influenced by previous Orders, with the decision to be communicated to the Petitioner within one week. The garnishment and attachment Order dated 10 December 2021 was also quashed as it was based on the now-invalidated Orders. The Writ Petition was allowed with no order as to costs.
Issues involved: Challenge to Orders dated 12 December 2019 and 31 December 2019 under Article 226 of the Constitution of India. Show-cause notice under Section 73 of CGST Act and MGST Act. Quashing and setting aside impugned Orders. Decision on merits without influence of previous Orders. Timely communication of the new Order. Garnishment and attachment Order dated 10 December 2021.
Analysis: The Petitioner sought to quash Orders dated 12 December 2019 and 31 December 2019 under Article 226 of the Constitution of India. The Respondent-State agreed to issue a show-cause notice under Section 73 of the CGST Act and MGST Act, granting the Petitioner an opportunity to be heard and file a reply. The High Court, by consent of both parties, quashed and set aside the impugned Orders, directing the Respondents to decide the matter on its own merits without being influenced by the previous Orders. The Court ordered the decision to be made expeditiously, not later than twelve weeks from the date of the Order, and communicated to the Petitioner within one week.
The High Court also declared that since the impugned Orders no longer stood, a garnishment and attachment Order dated 10 December 2021 was quashed and set aside accordingly. The Writ Petition was allowed in the mentioned terms, with the Rule made absolute and no order as to costs. The parties were instructed to act on an authenticated copy of the Order for compliance and further proceedings.
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