{"id":73953,"date":"2025-10-08T08:45:19","date_gmt":"2025-10-08T03:15:19","guid":{"rendered":""},"modified":"2025-10-08T08:45:19","modified_gmt":"2025-10-08T03:15:19","slug":"section-73-order-for-april-2020-march-2021-quashed-for-lack-of-reasons-and-denial-of-fair-hearing-matter-remanded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73953","title":{"rendered":"Section 73 order for April 2020-March 2021 quashed for lack of reasons and denial of fair hearing; matter remanded"},"content":{"rendered":"<p>Section 73 order for April 2020-March 2021 quashed for lack of reasons and denial of fair hearing; matter remanded<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it arbitrary and in manifest violation of the principles of natural justice. The court observed the order followed a SCN in GST DRC-01 but lacked reasons and denied fair hearing. The matter is remitted to the respondent for de novo adju<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93176\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 73 order for April 2020-March 2021 quashed for lack of reasons and denial of fair hearing; matter remandedCase-LawsGSTThe HC quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73953","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73953"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73953\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}