Home Case Index All Cases GST GST + HC GST - 2021 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 1124 - HC - GSTNotice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - contention is that once the Central Tax Authority had initiated action, the proceeding was required to be brought to its logical end by the same authority - HELD THAT:- It appears from the perusal of the order dated 8th September, 2020 that the show cause notice had been served under Section 74(2) of the Act and the date was fixed for submitting explanation/objections by the petitioner. The order impugned dated 8th September, 2020 records that the petitioner did not appear before the proper Officer - As the proceedings for determination and levy of tax and penalty had been initiated by the State Tax Authority, this Court does not find substance in the challenge to the jurisdiction of respondent no. 2 to pass order for determination of tax and penalty to levy the same upon the petitioner, in view of the circular dated 5.10.2018. In the considered opinion of the Court, the initiation of the proceeding for imposition of tax and penalty was with the issuance of the notice under Section 74 as contained in Chapter XV of UPGST Act and the inquiry under Section 70 of the Act was independent - It goes without saying that all issues being raised by the petitioner herein including the issue of non-service of notice before passing the order under Section 74 of the Act shall have to be adjudicated by the appellate authority without being influenced by any of the observations made. Petition dismissed.
|