https://www.taxtmi.com/caselaws?id=428619 The Court held that the statutory period for replying to a notice under Section 73 of the Maharashtra Goods and Services Tax Act cannot be arbitrarily reduced to 7 days, emphasizing a minimum of 30 days for response. The erroneous order issued with a short notice period was withdrawn, and the Respondents were directed to pay a donation to the PM Cares Fund. The Court stressed the importance of applying legal provisions and principles of natural justice to prevent undue hardships on the public and ordered training sessions for authorities to enhance their understanding and efficiency in decision-making. en-us Tue, 20 Sep 2022 00:00:00 +0530 Fri, 02 Jun 2023 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428619 The Court held that the statutory period for replying to a notice under Section 73 of the Maharashtra Goods and Services Tax Act cannot be arbitrarily reduced to 7 days, emphasizing a minimum of 30 days for response. The erroneous order issued with a short notice period was withdrawn, and the Respondents were directed to pay a donation to the PM Cares Fund. The Court stressed the importance of applying legal provisions and principles of natural justice to prevent undue hardships on the public and ordered training sessions for authorities to enhance their understanding and efficiency in decision-making. Case-Laws GST Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428619