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2021 (11) TMI 1030 - HC - GSTLack of jurisdiction in issuance of the impugned notice - Whether notice suffers from any inherent defect or jurisdiction? - HELD THAT:- No proceedings have been initiated against M/S Bhardwaj Unibuild Pvt Ltd. Therefore, it cannot be said that the notice suffers from any inherent defect or jurisdiction. Clearly the issuing authority, namely, Assistant Commissioner is the proper officer with respect to the noticee M/s Bhardwaj Constructions. Other objection being raised by the learned counsel for the petitioners arising from the business transfer w.e.f. dated 30.09.2018, is factual. It may be examined by the adjudication proceedings. It is also found that the notice has been issued solely of the dictates of the higher authority. Though reference has been made to the communication received from the Additional Commissioner, we provide that in the event of petitioner no.2 participating in the proceeding and filling its objection, the respondent no.2 shall make an independent application of mind to the material on record and the objections raised by the petitioners and pass appropriate and reasoned order without being influenced by opinion, if any. Though the show cause notice is not happily worded inasmuch as it does appear to suggest on first blush that the demand has been confirmed, yet it is again provided that the demand may be confirmed only after considering the petitioners' objections and meeting the same by a reasoned order. Respondent no.2 may also take care in future in wording such show cause notices appropriately - Petition disposed off.
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