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    <description>Under Section 61 of the CGST Act, further action before expiry of the minimum 30-day response period rendered the demand procedurally unfair and contrary to natural justice. The notices and consequential demand were issued in a sequence that curtailed the petitioners&#039; statutory time to reply, so the demand order was set aside and the matter remanded for fresh action after granting adequate time to file responses.</description>
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      <description>Under Section 61 of the CGST Act, further action before expiry of the minimum 30-day response period rendered the demand procedurally unfair and contrary to natural justice. The notices and consequential demand were issued in a sequence that curtailed the petitioners&#039; statutory time to reply, so the demand order was set aside and the matter remanded for fresh action after granting adequate time to file responses.</description>
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