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2022 (10) TMI 671 - HC - GSTValidity of summary orders/adjudication orders - challenged on the ground that the revisional authority without passing an order under Section 108 of JGST Act had just returned the revision applications filed by the respective petitioners - Proper enquiry not carried out - violation of principles of natural justice - Section 74 (1) of JGST Act, 2017 read with Rule 142 (1) (a) of JGST Rules, 2017 - HELD THAT:- After going through the documents available on record it appears that in all these writ applications no show cause notice has been issued and no relied upon materials has been given. DRC-01 which was issued is vague and lacks in details and is in violation of principle of natural justice. The demand of tax, interest and penalty has been confirmed without proper enquiry. Failure to issue the mandatory Show Cause Notices under Section 73/74 of the JGST Act along with summary Show Cause Notice under Rule 142(1) goes to the root of the matter and vitiates the entire proceeding and violates principles of natural justice. The law is now no more res integra that the show cause notice under Section 73/74 is mandatory in nature. Leaving the question open that “whether an Assessee can invoke jurisdiction under Section 108 of the JGST Act or not”, it is held that the summary of orders, adjudication orders and all subsequent orders issued by the department in all the writ applications is bad in law, inasmuch as, the same has been issued without issuance of any Show Cause Notice and without affording the opportunity of personal hearing which is mandatory and without passing any detailed order in terms of the provisions of the Act. The summary of SCN and orders are quashed and set aside - All these matters are remitted back to the concerned respondents to pass afresh order in accordance with law and specific provision as enshrined under JGST Act, 2017 after following principles of natural justice - application allowed.
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