https://www.taxtmi.com/caselaws?id=757280 A recovery notice issued under the GST Act was challenged for lacking proper reasons, contrary to the statutory requirement under Section 78. The Court did not decide the substantive validity of the notice at admission; instead, it directed the respondent to consider and dispose of the taxpayer's representation on merits and in accordance with law within two weeks. The relief granted was confined to fresh consideration, reflecting the Court's view that the representation raising the Section 78 objection had not yet been examined. en-us Tue, 13 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757280 A recovery notice issued under the GST Act was challenged for lacking proper reasons, contrary to the statutory requirement under Section 78. The Court did not decide the substantive validity of the notice at admission; instead, it directed the respondent to consider and dispose of the taxpayer's representation on merits and in accordance with law within two weeks. The relief granted was confined to fresh consideration, reflecting the Court's view that the representation raising the Section 78 objection had not yet been examined. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757280