High Court Stays GST Recovery Order Over Late and Backdated Demand Notice; Non-Compliance with Section 73(1), Rules 118 & 142.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of Recovery order - demand notice was never supplied within time and it was communicated much after initial recovery order with back date - non-compliance of section 73(1) of the Act and Rules 118 & 142 of the GST Rules, 2017 - The issue need to be examined - stay granted subject to deposit of 10% of demand - HC....