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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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<h1>Order under Section 73 quashed for arbitrariness and natural justice breach; matter remitted for fresh hearing within six weeks</h1> HC quashed the impugned order dated 14.08.2025 under Section 73 of the GST enactments, finding it arbitrary and in manifest violation of principles of ... Challenge to impugned order passed u/s 73 of the respective GST enactments for the Tax Period April 2020 – March 2021 - impugned order preceded by a SCN in GST DRC-01 - Violation of principles of natural justice - HELD THAT:- It is clear that the impugned order dated 14.08.2025 has been passed arbitrarily without any reasons. Thus, there is a manifest violation of Principles of Natural Justice. Therefore, the 2nd mentioned impugned order dated 14.08.2025 is quashed and the case is remitted back to the Respondent to pass a fresh order on merits. Needless to state, before passing such order, the petitioner shall be heard. This exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order. Petition disposed off by way of remand. High Court considered challenge to an order dated 13.02.2025 passed under Section 73 of the respective GST enactments for the tax period April 2020-March 2021, following a Show Cause Notice in GST DRC-01 dated 26.11.2024. Six defects were alleged in the notice; proceedings in respect of three defects were dropped, while demand was confirmed for the remaining three, and in one issue penalty and interest were confirmed. The petitioner filed an application on 05.05.2025 under Section 161 of the Income Tax Act, 1961 for rectification; that application was rejected by order dated 14.08.2025. The respondent relied on availability of an alternate remedy before the Appellate Authority under Section 107 of the GST enactments. The court found the 14.08.2025 order to be arbitrary and without reasons, noting: 'The proper officer have considered the reply filed by the tax payer and already order passed as per the provision of TNGST Act 2017. Hence is rejected.' Finding a manifest violation of the principles of natural justice, the court quashed the 14.08.2025 order and remitted the matter for fresh adjudication on merits, directing that the petitioner be heard and the exercise be completed within six weeks; no costs.
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