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2022 (7) TMI 805 - HC - GSTViolation of principles of natural justice - petitioner submits that in the instant case no pre show cause notice in form of Form GST DRC 01 A was issued intimating him of the liability of tax, interest applicable and/or penalty which if not paid would lead to initiation of adjudication process - procedure prescribed for initiation of proceeding under Section 73 (1) of the JGST Act has not been followed - HELD THAT:- It appears that the respondents have unsuccessfully tried to defend their action, inasmuch as, in para 7 of their supplementary counter affidavit quoted herein above mentioned that the concluding paras of the said inspection report dated 11.01.2020, were treated as notice under Section 73 upon the petitioner The above statements show that the petitioner has been only informed that if he fails to appear before the prescribed authority on prescribed date, the proceeding under Section s 73, 50(1) and 125 will be initiated. The respondents have failed to establish that the petitioner has ever ignored the directions given in the inspection report rather it appears from the entire order sheet (Annexure 3 series) that the petitioner has not only appeared on the date as prescribed in the inspection report but also on various dates a s required by the adjudicating officer. At no point of time, the adjudicating officer has mentioned in the order sheet that the petitioner has failed to appear. Since the inspection report does not fulfill the ingredients of a proper show cause notice it amount to violation of principles of natural justice. The challenge is therefore maintainable in exercise of writ jurisdiction of this Court and the instant writ application deserves to be allowed - Application allowed.
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