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2022 (3) TMI 446 - HC - GSTValidity of summary order and SCN - Violation of principles of natural justice - Summary Order issued without issuance of any show cause and initiation of adjudication proceedings in terms of Sections 62, 67,70, 73, 74, 76 & 79 of the Act of 2017 - allegation of the petitioner having claimed excess ITC, without affording any opportunity of hearing to the petitioner company - Input Tax Credit lying in the credit of electronic ledger account has been blocked - HELD THAT:- A perusal of the impugned show-cause notice (Annexure-5) issued under section 73 of the Act shows that it completely lacks in fulfilling the ingredients of proper show cause notice under section 73 of the Act. It does not indicate as to the contravention committed by the petitioner. It has been issued in a format without striking off the irrelevant particulars. In the case of M/s NKAS Services Private Limited [2021 (10) TMI 880 - JHARKHAND HIGH COURT] concerning the SCN issued under section 74 of the Act and also in the case of the same petitioner in W.P (T) No. 2659/2021 relating to a similar vague show cause notice issued under section 73 of the Act, this Court vide detailed judgment dated 06.10.2021 [2021 (10) TMI 880 - JHARKHAND HIGH COURT] and 09.02.2022 [2022 (2) TMI 1157 - JHARKHAND HIGH COURT] quashed the notices impugned in those writ petition and granted liberty to the Respondents to initiate fresh proceeding from the same stage in accordance with law within a period of four weeks from the date of the order. The impugned show cause notice issued under section 73 of the JGST Act and Summary of the Show Cause Notice issued in Form GST DRC-01 are quashed. Since the breach relates to violation of principles of natural justice and mandatory procedure prescribed in law - Writ petition is allowed.
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