https://www.taxtmi.com/caselaws?id=781856 HC held that the suo motu rectification enhancing the interest component without affording the petitioner an opportunity to reply was unsustainable. Noting that the petitioner had already paid Rs. 1,28,970/-, HC remitted the matter to the tax authorities to pass fresh orders after permitting a detailed reply to SCN in GST DRC-01 dated 09.02.2024, treating the impugned order dated 12.12.2024 as an addendum. HC directed that a final order be passed on merits within three months of such reply/pre-deposit and ordered automatic lifting of the bank account attachment upon compliance. Petition disposed. en-us Thu, 06 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781856 HC held that the suo motu rectification enhancing the interest component without affording the petitioner an opportunity to reply was unsustainable. Noting that the petitioner had already paid Rs. 1,28,970/-, HC remitted the matter to the tax authorities to pass fresh orders after permitting a detailed reply to SCN in GST DRC-01 dated 09.02.2024, treating the impugned order dated 12.12.2024 as an addendum. HC directed that a final order be passed on merits within three months of such reply/pre-deposit and ordered automatic lifting of the bank account attachment upon compliance. Petition disposed. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781856