Alternate Remedy

No Hearing, No Time to Pay: Bombay High Court Quashes a Section 74A GST Order and Fixes Personal Cost on the Officer Who Passed It

A GST demand order recited that personal hearing was 'not applicable' and was signed off while the taxpayer's sixty-day window to pay up and avoid penalty was still open. The Bombay High Court quashed it on both grounds, held the alternate remedy of a statutory appeal no bar, and ordered the department to recover its Rs. 50,000 cost from the officer who passed the order.