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2024 (1) TMI 1201 - HC - GSTSeeking to set aside Summary of the Show Cause Notice - only ‘Summary of Show Cause Notice’ has been issued and no proper Show Cause Notice has been issued to the Petitioner - violation of principles of natural justice - HELD THAT:- This Court, while considering the similar matter in the case of M/S. NKAS SERVICES PRIVATE LIMITED. VERSUS THE STATE OF JHARKHAND, THE COMMISSIONER OF STATE TAXES, RANCHI, DEPUTY COMMISSIONER OF STATE TAXES, GODDA [2021 (10) TMI 880 - JHARKHAND HIGH COURT], has held that Since we are of the considered view that the impugned show cause notice as contained in Annexure-1 does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice, the challenge is entertainable in exercise of writ jurisdiction of this Court. Accordingly, the impugned notice at Annexure-1 and the summary of show-cause notice at Annexure-2 in Form GST DRC-01 are quashed. In the instant case, from bare perusal of the order-sheet, it would transpire that Summary of Show Cause Notice in Form GST DRC-01 was issued to the Petitioner on 27.09.2019 and, although no date of compliance was given, the Petitioner, suo-motu, filed its reply on 22.10.2019. Thereafter, no date of hearing was fixed in the matter and, straightaway, vide order-sheet dated 02.09.2020, it has been recorded that Summary of Demand in Form GST DRC-07 is being issued to the Petitioner. Thus, admittedly, no opportunity of hearing was also granted to the Petitioner before the impugned demand was raised upon the Petitioner. There are no option, but to quash and set aside the Summary of Show Cause Notice contained in Form GSTR DRC-01 dated 27.09.2019 (Annexure 2/1) issued by Respondent No. 2 and consequently, set aside the adjudication order dated 02.09.2020 contained in the order-sheet pertaining to financial year 2018-19 and, consequently also, the Summary of the Order issued in form GST DRC-07 dated 04.09.2020 issued by Respondent No. 2. However, Respondents would be at liberty to initiate fresh proceeding in accordance with law, if so advised. The writ application is allowed and disposed of.
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