2024 (8) TMI 984 - HC - GST

GST Recovery Notice Challenged: Administrative Review Ordered with Two-Week Timeline for Respondent's Reconsideration

The HC reviewed a GST recovery notice challenged for procedural irregularities. The court directed the respondent to review the petitioner's ... Challenge to recovery notice - issuance of notice without providing any proper reasons - violation of principles of natural justice - HELD THAT:- In the present case, it appears that the impugned recovery notice dated 27.06.2024 was issued by the respondent without assigning any proper reasons, which is contrary to the Section 78 of the GST Act. Hence, a reply/representation dated 15.07.2024 has been filed by the petitioner stating that the said notice has been issued in violation of the provisions of Section 78 of the GST Act and today, the learned counsel for the petitioner has restricted his relief and requested this Court to direct the 1st respondent to consider the reply/representation filed by the petitioner. Though this petition has been filed challenging the impugned recovery notice, considering the submissions made by the petitioner, this Court directs the 1st respondent to consider the reply/representation filed by the petitioner and dispose of the same on its own merits and in accordance with law within a period of 2 weeks from the date of receipt of a copy of this order. Petition disposed off. The writ petition challenged a recovery notice issued by the 1st respondent without proper reasons, contrary to Section 78 of the GST Act. The petitioner requested the court to direct the respondent to consider their reply/representation. The court directed the respondent to consider the representation within 2 weeks. The writ petition was disposed of with no costs.