In a recent ruling, the Gujarat High Court quashed the summary order, which was issued without accompanying detailed order under Sections 73 and 74 of the Goods and Service Tax ( GST ) Act, 2017 and directed the respondents to pass orders for lifting attachment of the bank accounts of the petitioner.
In this case, the petitioner is Messrs. Kisan Mouldings Ltd. & Anr and have filed the petition under Articles 226 and 227 of the Indian Constitution.
The counsel on behalf of the petitioner contended that the department had passed a summary order on 13-08-2019, and without passing the detailed order under Sections 73 and 74 of the GST Act, the respondents had initiated the recovery proceedings. And thus, argued that the above-mentioned impugned order should be quashed.
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It is to be noted that the counsel on behalf of the respondent could not controvert the petitioner’s claims and acknowledged that the order dated 13-09-2019 lacked any accompanying order under Section 73 or 74 of the GST Act.
The Gujarat High Court bench observed that the impugned summary order is based upon ‘NO ORDER’ passed under Section 73 of 74 of the GST Act, 2017 and thus it is void and ab initio. The order to quash and set aside the impugned order.
The High Court bench, comprising of Justice Bhargav D. Karia and Justice Niral R. Mehta, further directed the respondents to pass appropriate orders for lifting attachment of the bank accounts of the petitioner.
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The petitioner was represented by advocate Mr. Paresh M. Dave and the respondent No. 1 by advocate Mr. Deepak Khanchandani and respondent Nos. 2 and 3 by Assistant Government Pleader Mr. Raj Tanna.
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