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2022 (1) TMI 997 - HC - GSTScope of SCN - lack of jurisdiction - it is submitted that, passing orders, disposing of the SCNs in a hurry only to pre-empt today's hearing and to present the Court with a fait accompli - wrongful utilization of Input Tax Credit - intent of fraud and willful mistake - contravention of Sections 16, 20, 122, 132 of OGST/CGST Act read with Rule 54 (1A)(a) of the OGST/CGST Rules - HELD THAT:- The Deputy Commissioner of State Tax has already dealt with the averments in the writ petition, which are yet to be examined by the High Court, and purportedly negatived them as well as drawing inferences of 'admissions' by the Petitioner. The Court finds this is to be extraordinary. It unmistakably reflects the anxiety of the Officer in question who has issued the SCNs to proceed to dispose them of hurriedly and thus preempt the hearing before this Court - This Court would not like to presume that statutory authorities would be unmindful of their statutory responsibilities of determining every SCN in an objective and impartial manner on the basis of the facts presented before them, addressing all the legal submissions made in response to the SCN. This is what lends legitimacy to the system devised by the statutes under which quasi judicial adjudicatory powers are entrusted to authorities. The Court sets aside the two adjudication orders dated 26th November, 2021 passed by Opposite Party No.4, i.e. for the periods April, 2020 to March, 2021 and April, 2021 to August, 2021 - The Petitioner will file its reply to the two final SCNs issued for the mentioned periods on or before 1st January, 2022. The writ petition is disposed of.
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