M/S A-Star Exports vs. Union Of INDIA And Others
Held
The Court held that the impugned orders were passed without supplying the necessary documents to the petitioner, violating principles of natural justice. The matter was remanded for fresh consideration after providing documents and an opportunity of hearing.
Facts
The petitioner sought to quash GST orders. The show cause notice issued under Section 74 of the IGST Act was not accompanied by any documents, and the petitioner was not supplied with the documents forming the basis of the impugned order.
Key Issues
Whether the impugned GST orders were validly passed without providing the petitioner with the documents relied upon in the show cause notice, thereby violating principles of natural justice.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
2023:PHHC:085649-DB -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 07.07.2023
M/s A-Star Exports .....Petitioner Versus Union of India and others ....Respondents CORAM:HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MR. JUSTICE DEEPAK GUPTA Present: Mr. Sandeep Goyal, Advocate, for the petitioner. *** Ritu Bahri, J.
Petitioner is seeking quashing of the impugned orders dated 01.11.2022 and 01.06.2023 (Annexures P-5, P-7 and P-8) passed by respondent No.3. 2. Learned counsel for the petitioner refers to the order dated 17.04.2023 passed by this Court in CWP-4041-2023 (M/s A-Star Exports vs. Union of India and others), whereby in similar circumstances, the impugned order had been set aside and the matter had been remanded to the proper officer for passing a fresh order.
Notice of motion. On the asking of the Court, Mr. Gurinder Jit Singh, Senior Standing Counsel, accepts notice on behalf of respondent No.1 and Mr. Saurabh Kapoor, Addl. A.G., Punjab, accepts notice on behalf of respondent Nos. 2 to 4. 4. In the present case, learned c
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