GST DAILY – 373 : Summary order issued without detailed assessment order is void ab initio and liable to be set aside: HC

Stay Yourself  Updated  on GST

Summary order issued without detailed assessment order is void ab initio and liable to be set aside: HC

THE HON’BLE GUJRAT HIGH COURT IN THE CASE OF Kisan Mouldings Ltd. V/s Union of India, decided on 28-8-2024

👉 Issue:-

✔️ Is Summary order issued without detailed assessment order valid?

👉 The Hon’ble High Court Judgement:-

✔️ Where summary order under GST Act issued without underlying detailed assessment order, such summary order held void ab initio and quashed, with directions to lift consequent bank account attachments.

Sections 73 read with Section 74 of Central Goods and Services Tax Act, 2017