📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗥𝗖-𝟬𝟳 𝗢𝗿𝗱𝗲𝗿𝘀 𝗥𝗲𝗾𝘂𝗶𝗿𝗲 𝟯𝟬-𝗗𝗮𝘆 𝗦𝘁𝗮𝘁𝘂𝘁𝗼𝗿𝘆 𝗣𝗲𝗿𝗶𝗼𝗱 𝗨𝗻𝗱𝗲𝗿 𝗚𝗦𝗧 𝗟𝗮𝘄

📢 In a recent judgment, the court held, "Orders must comply with the statutory minimum 30-day period under Section 74(A) of GST." 🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Motiprabha Infrated Pvt. Ltd vs The Union of India • 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: Civil Writ Jurisdiction Case No.16792 of 2022 • 𝗖𝗼𝘂𝗿𝘁: Patna High Court • 𝗗𝗮𝘁𝗲: 09-Dec-2022

𝗜𝘀𝘀𝘂𝗲: The petitioner, Motiprabha Infrated Pvt. Ltd, challenged the validity of a DRC-07 order issued without the mandated 30-day period after a Show Cause Notice (SCN) was served. The timeline shows that: • 15-Feb-2021: A Show Cause Notice (DRC-01) under Section 73(1) was issued. • 24-Feb-2021: The order was passed just 9 days after issuance of the SCN. • Sep-2022: The First Appellate Authority upheld the order.

𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝗼𝗹𝘂𝘁𝗶𝗼𝗻: The High Court concluded that issuing a DRC-07 order without observing the minimum statutory 30-day period constituted a violation of Section 74(A) of the Central Goods and Services Tax Rules, 2017. The court quashed both the SCN and the assessment order, instructing the assessing officer to issue a new notice in compliance with statutory requirements and to pass an order accordingly.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The High Court emphasized adherence to procedural mandates and quashed the assessment, directing a fresh issuance of the SCN.

📜 This ruling underscores the need for procedural compliance under GST law and highlights the judiciary’s role in upholding statutory timeframes to ensure fair administrative processes. Team GSTpanacea 7503031378