Home Case Index All Cases GST GST + HC GST - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 70 - HC - GSTSublato fundamento cadit opus - Absence of proper show-cause notice - Interest liability - delay in furnishing GSTR-3B return - Liability to be imposed without any adjudication proceeding under Section 73 or 74 of the CGST Act which has been done admittedly or not - HELD THAT:- These writ petitions are fully covered by the judgment rendered by this Court in the case of M/S NARSINGH ISPAT LIMITED THROUGH ITS DIRECTOR SRI AJAY KUMAR SINGH VERSUS UNION OF INDI A THROUGH THE SECRETARY, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) , NEW DELHI, THE SPECIAL SECRETARY & MEMBER, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GOODS & SERVICES TAX & CENTRAL EXCISE, RANCHI COMMISSIONERATE, RANCHI, THE DEPUTY COMMISSIONER OF STATE TAX & GST, JAMSHEDPUR, THE SECRETARY CUM COMMISSIONER OF STATE TAXES, RANCHI [2022 (3) TMI 1047 - JHARKHAND HIGH COURT] and R.K. TRANSPORT PRIVATE LIMITED, PHUSRO, BOKARO. VERSUS THE UNION OF INDIA THROUGH THE PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE, RANCHI., ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE, RANCHI. [2022 (2) TMI 1051 - JHARKHAND HIGH COURT]. It was held in the above cases that Since the proceedings have been held to be vitiated on failure to follow the principles of natural justice and the procedure prescribed under section 73(1) of JGST Act, 2017, no comments on the merits of this contention raised by the petitioner is made at this stage. The impugned Summary of the Order contained in Form GST DRC-07 dated 26.02.2020 in the respective writ petitions relating to different tax periods in question are accordingly quashed - Learned counsel for the Respondent-State is not in a position to dispute the application of ratio rendered by this Court in the case of Narsingh Ispat Limited and R.K.Transport Pvt. Ltd. Post these cases on 27th June, 2022 under the heading ‘For Orders’.
|