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Summary order passed without passing any detailed order is liable to be quashed: HC
THE HON’BLE GUJARAT HIGH COURT IN THE CASE OF Bhikshu Metals Pvt. Ltd. V/s State of Gujarat, decided on 23-9-2024
👉 Issue:-
✔️ Is Summary order valid if it’s passed without passing any detailed order?
👉 The Hon’ble High Court Judgement:-
✔️ Summary orders in FORM GST DRC-01 and consequent recovery actions have no legal validity in absence of detailed assessment order under Section 74 of GST Act.
Section 74 read with Rule 142(5) of Central Goods and Services Tax, 2017
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