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2023 (2) TMI 585 - ALLAHABAD HIGH COURTViolation of principles of natural justice (non-service of SCN) - notice in Part A of FORM GST DRC-01A not issued - requirement to issue SCN under Section 74 of CGST Act, before starting any subsequent proceeding - inherent defect in the proceedings - HELD THAT:- The present writ petition deserves to be allowed, as admittedly for initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer. Any subsequent reminder will not cure inherent defect in proceedings initiated against the petitioner. Similar view has been expressed by the Delhi High Court in Gulati Enterprises' case [2022 (5) TMI 1137 - DELHI HIGH COURT] and this Court in M/s Skyline Automation Industries' cases [2023 (1) TMI 379 - ALLAHABAD HIGH COURT] wherein also in identical facts pertaining to a case prior to the amendment of Rule 142(1A) of the Rules with effect from October 15, 2020, the impugned show cause notice was set aside and the matter was remitted back to authority concerned to initiate fresh proceedings in accordance with law. Petition allowed.
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