https://www.taxtmi.com/caselaws?id=773918 The HC quashed the order dated 18.01.2024 passed under Section 73(9) of the CGST/BGST Act, 2017, and the summary demand in form DRC 07 for Rs. 98,28,364/-. The Court found that the petitioner was denied a fair hearing as notices were sent to an email address not linked to GST registration, violating principles of natural justice. The Court held that proper service through official GST channels and registered post is mandatory. The matter was remanded to the concerned authority with directions to provide full opportunity of hearing and follow due process in fresh proceedings. en-us Fri, 20 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773918 The HC quashed the order dated 18.01.2024 passed under Section 73(9) of the CGST/BGST Act, 2017, and the summary demand in form DRC 07 for Rs. 98,28,364/-. The Court found that the petitioner was denied a fair hearing as notices were sent to an email address not linked to GST registration, violating principles of natural justice. The Court held that proper service through official GST channels and registered post is mandatory. The matter was remanded to the concerned authority with directions to provide full opportunity of hearing and follow due process in fresh proceedings. Case-Laws GST Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773918