HC: Sets-aside order passed in FORM GST DDRC-01A, Directs fresh consideration of matter after granting hearing opportunity

Gujarat HC quashes and sets-aside FORM GST DDRC-01A (Intimation of Tax Ascertained Payable) in view of the facts of the case while remitting the matter to Revenue for fresh consideration; Refers to the fact that no sooner the assessee failed to respond to summons under section 70, Revenue issued order fixing liability of Rs. 1 crore; Notes assessee plea that “he has been medically advised not to get out of his house. During that particular period, the writ applicant had als...