GST Department's Failure To Follow Procedure Amounts Violation Of Natural Justice: Jharkhand High Court Quashes Summary Order In Form GST DRC-07

The  Jharkhand High Court  bench of  Justice Aparesh Kumar Singh  and  Justice Deepak Roshan  has quashed the summary order contained in Form GST DRC-07 as the department failed to follow the procedure prescribed in law before issuing a summary of the order on Form GST DRC-07, amounting to a violation of the principle of natural justice. The petitioner/assessee challe…