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2023 (11) TMI 956 - HC - GSTValidity of order passed u/s 74 and GST demand - Intimation of tax liability read with a show cause notice issued u/s 74 of the WB GST Act 2017 - Requirement of scrutiny of GST returns u/s 61 first - mismatch between GSTR-7 and GSTR-3B - HELD THAT - On a reading of the section 74 it is ex facie evident that verification under section 61 of the Act is neither a pre-condition nor a sine qua non for initiation of proceedings under section 74 of the Act. The opening words where it appears to the proper officer clarifies that it is the appropriate officer who has to form a prima facie opinion prior to initiation of proceedings. In this case from the records itself it appears that there is an apparent mismatch between FORM GSTR-7 and FORM GSTR-3B filed by the petitioner - The practice of entertaining writ petitions challenging legality of show cause notices inevitably result in stalling enquiries and retarding the investigative process meant to find the real facts with the participation and presence of the parties is to be deprecated. An assessee cannot choose to ignore all notices and steps taken by the respondent authorities who are bound to act in a time bound manner under the Act and thereafter take the plea of natural justice. The unreported decision cited in Prabhu Dayal Jajoo vs. The Deputy Commissioner State Tax Budge Budge Charge and Ors. 2023 (6) TMI 830 - CALCUTTA HIGH COURT is inapposite. In this case the show cause notice had been uploaded on a different portal and this fact was unknown to the petitioner. However in the facts of this case the impugned notices had been uploaded in the same portal under the link Additional Notices and Orders which the petitioner was deemed to have knowledge of. There is no illegality nor perversity nor infraction of law nor procedural impropriety which warrants any interference with any of the impugned orders and steps taken pursuant thereto - Application dismissed.
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