https://www.taxtmi.com/caselaws?id=759897 A summary GST order cannot stand where no underlying detailed adjudicatory order exists on the record to support it. The Gujarat HC found that only the summary had been uploaded and that it was not accompanied by a substantive order under the GST provisions, so the proceedings initiated on that basis lacked a valid foundation. The impugned summary order was therefore held void ab initio and quashed and set aside, with consequential refund relief left open to the petitioners. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759897 A summary GST order cannot stand where no underlying detailed adjudicatory order exists on the record to support it. The Gujarat HC found that only the summary had been uploaded and that it was not accompanied by a substantive order under the GST provisions, so the proceedings initiated on that basis lacked a valid foundation. The impugned summary order was therefore held void ab initio and quashed and set aside, with consequential refund relief left open to the petitioners. Case-Laws GST Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759897