Violation of 30-Day Notice Requirement u/s 61 of GST Act: Andhra Pradesh HC sets aside Demand Orders

The Andhra Pradesh High Court recently set aside demand orders issued for alleged GST violations due to non-compliance with the 30-day notice requirement under Section 61 of the GST Act. The Court ruled that the tax authorities must adhere to procedural safeguards, ensuring the taxpayer is given a proper notice period before issuing demand orders. This decision highlights the necessity for compliance with legal protocols in GST enforcement to protect taxpayers' rights and ensure fair administrative processes.