https://www.taxtmi.com/caselaws?id=767157 HC found violation of natural justice where respondents failed to consider petitioners' Form GST ASMT-11 reply showing inadvertent duplication in GSTR-1 and reconciliation with GSTR-3B/GSTR-9, issued an order under s.73 without first issuing DRC-01A or affording hearing as required by s.75(4). The impugned order was set aside and matter remanded to respondent for fresh de novo adjudication after issuance of appropriate notice and grant of an opportunity of hearing to the petitioners. en-us Wed, 12 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767157 HC found violation of natural justice where respondents failed to consider petitioners' Form GST ASMT-11 reply showing inadvertent duplication in GSTR-1 and reconciliation with GSTR-3B/GSTR-9, issued an order under s.73 without first issuing DRC-01A or affording hearing as required by s.75(4). The impugned order was set aside and matter remanded to respondent for fresh de novo adjudication after issuance of appropriate notice and grant of an opportunity of hearing to the petitioners. Case-Laws GST Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767157