https://www.taxtmi.com/caselaws?id=783758 A GST recovery order under Section 73 cannot stand where it reflects no application of mind and fails the Article 14 standard of non-arbitrariness, notwithstanding a dispute over whether a hearing opportunity was availed. The limitation-barred statutory appeal did not prevent relief because the appellate dismissal left the defective foundational order intact. Both the recovery and appellate orders were quashed, with fresh adjudication directed after an opportunity of hearing. Relief was conditional on the petitioner depositing the specified sum and submitting a reply to the show-cause notice within three weeks; non-compliance removes entitlement to that relief. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 10:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783758 A GST recovery order under Section 73 cannot stand where it reflects no application of mind and fails the Article 14 standard of non-arbitrariness, notwithstanding a dispute over whether a hearing opportunity was availed. The limitation-barred statutory appeal did not prevent relief because the appellate dismissal left the defective foundational order intact. Both the recovery and appellate orders were quashed, with fresh adjudication directed after an opportunity of hearing. Relief was conditional on the petitioner depositing the specified sum and submitting a reply to the show-cause notice within three weeks; non-compliance removes entitlement to that relief. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783758