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2023 (6) TMI 362 - HC - GSTValidity of issuance of show cause notice on Form GST DRC-01 in place of Form GST DRC-01A - Levy of penalty u/s 142(1A), 142 (3) (a) and (d) of CGST Act - case of petitioner is that present notice has been issued prematurely, before any regular show cause notice may have been issued in any adjudication proceedings - opportunity of hearing denied - violation of principles of natural justice - HELD THAT:- Clearly, the petitioner does not admit any fact allegations being levelled against him. Therefore, the requirement of preliminary notice has largely been rendered formal. If issuance of such notice would not have served any benefit to the assessee, it would be futile on the part of the writ-Court to enforce on the revenue authorities fulfilment of that condition, in the present case, at this stage. No real prejudice has been caused to the petitioner. There is a material fact distinction in Agrometal Vendibles Private Limited [2022 (4) TMI 823 - GUJARAT HIGH COURT]and the present case. There, not only the first notice had been issued on Form GST DRC-01 but the authority chose to create a firm demand of tax and penalty. That has been duly extracted in the order of the Gujarat High Court. There exists no doubt as to its absence in the present case. No such firm demand has been created. Recitals contained in the notice clearly indicate, at present, the petitioner has been required to show cause, why such demand may not be created. Mere mention of wrong form number, without anything more, may not be fatal to the proceedings. Thus, no good ground is made out to offer any interference on merits, in exercise of extra-ordinary jurisdiction under Article 226 of the Constitution of India. Thus, prayer made in the writ petition is declined.
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