The Uttarakhand High Court (HC) in its recent judgement, has held that denial of the right to file submission against intimation in Form GST DRC -01A amounts to violation of natural justice principle. Ravi Enterprises, the Petitioner challenged the order dated 28.06.2022 passed by the Deputy Commissioner, State Tax under Section 73(9) of Uttarakhand GST/CGST…
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