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2023 (6) TMI 832 - HC - GSTViolation of principles of natural justice - non-service of SCN - detailed order in terms of Section 73 of the JGST Act not provided to petitioner - HELD THAT - It is crystal clear that no show cause notice in terms of Section 73 (1) of the JGST Act 2017 has been served by the Respondents upon the Petitioner towards imposition of the tax interest and penalty under the JGST Act amounting to Rs. 8, 04, 134/- for the concerned period. The reliance of the Respondents on the alleged Summary show cause in Form GST DRC-01 dated 20.12.2018 is also of not much avail. The contents of the said Summary show cause in Form GST DRC-01 dated 20.12.2018 does not provide the specific alleged violations by the Petitioner and also does not specifically give the opportunity to the Petitioner to rebut the allegations of the Respondent Department. Thus in essence the said Form GST DRC-01 dated 20.12.2018 cannot be considered as an opportunity provided by the Respondent to the Petitioner before passing of the Impugned Summary Adjudication order in Form GST DRC 07. Similar issue was adjudicated by a Co-ordinate Bench of this Court in the case of Nkas Services Private Limited v. State of Jharkhand and Others 2021 (10) TMI 880 - JHARKHAND HIGH COURT wherein this Court has held A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) of the JGST Rules 2017 (Annexure-2 impugned herein) cannot substitute the requirement of a proper show-cause notice. The Appellate authority should have decided the case on merit and should have given its finding on the grounds of Appeal that DRC-07 has been issued without issuing any no show cause notice in terms of Section 73 (1) of the JGST Act 2017 and also without any adjudication order. The Summary Order in Form GST DRC-07 dated 19.01.2019 bearing reference number ZA200119000232J issued by the Respondent No. 4 whereby tax interest and penalty under the JGST Act amounting to Rs. 8, 04, 134/- has been imposed on the Petitioner is hereby quashed and set aside - Application allowed.
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