Summary Order Issued Without Accompanying Detailed Order Under Sections 73/74 of GST Act is Void Ab-initio Where No Detailed Order Exists on Record | HC

Case Details: Genus Power Infrastructures Ltd. v. Assistant Commissioner of State Tax - [2024] 168 taxmann.com 14 (Gujarat)

Judiciary and Counsel Details

• Bhargav D. Karia & Mauna M. Bhatt, JJ.
• Abhay Y. Desai & D.K. Trivedi for the Petitioner. 
• Raj Tanna, AGP for the Respondent.

Facts of the Case

The petitioner was aggrieved since the department has passed a summary of the order, however no detailed order was made available to the petitioner. It filed writ petition and contended that the department has initiated recovery proceedings on the basis of such summary of order.

High Court Held

The Honourable High Court noted that the department admitted that no detailed order under Section 73 or 74 existed on record for which summary order was uploaded. The Court further noted that the summary order without accompanying detailed assessment order under Section 73 or 74 of GST Act is void ab-initio.

Therefore, the Court held that the impugned summary order to be quashed and set aside and the petitioner was at liberty to take consequential action for the refund of the amount paid in Form GST DRC-03.