Home Case Index All Cases GST GST + HC GST - 2023 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 73 - MADHYA PRADESH HIGH COURTViolation of principles of natural justice - non speaking SCN - insufficient for the petitioner/assessee to prepare an effective reply and defend himself - HELD THAT:- It is obvious that the impugned show-cause notice contains enough material to enable petitioner/assessee to submit an effective reply so as to prevent the said show-cause notice from being sacrificed at the alter of principles of natural justice. The details in the show-cause notice satisfy the per-requisites prescribed in Form GST DRC -01 which is statutory in nature. Thus, the contents of the show-cause notice cannot be termed as deficient or inadequate preventing the petitioner/assessee to prepare and file an effective reply and defend himself before the Proper Officer. If petitioner is of the view that certain additional document/material is required for filing an effective reply to the same, then petitioner could have very well demanded the same from the Proper Officer by disclosing the relevancy of such evidence/material to the issue involved - However, what is noticeable in this case is that no such representation was made by the petitioner pursuant to the show-cause notice and, therefore, it is presumed that petitioner has no grievance against the show-cause notice. This Court sees no reason to interfere in this matter especially in view of the non-availed statutory remedy of appeal u/S 107 of the M.P. GST Act, 2017 - petition dismissed.
|