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2023 (2) TMI 720 - PUNJAB AND HARYANA HIGH COURTValidity of assessment order u/s 74(5) - SCN was not uploaded on the GSTN portal / website - Whether show cause notice as contemplated under Rule 142(1) of Central Goods and Services Tax Act, 2017 (CGST Act) was mandatory to be followed before passing order under Section 74(5) of the Central GST Act/Punjab GST Act, 2017 - HELD THAT:- Reference was made to Rule 142(1) of the CGST Act and it was observed that the only mode prescribed for communicating to the show cause notice/order is by way of uploading the same on the website of the revenue. The writ petition was allowed with liberty to the revenue to follow the procedure prescribed under Rule 142 (1) of the CGST Act and impugned demand dated 18.09.2020 is struck down. In the facts of the present case, it is nowhere stated in the reply dated 06.08.2021 filed by the respondents that they had uploaded the notice on the website of the revenue as per Rule 142(1) of the CGST Act, 2017 before passing final orders dated 12.03.2021 and 10.03.2021 (Annexures P- 6 and P-7). Hence, the present writ petitions are allowed and orders dated 12.03.2021 (Annexure P-6) and detailed order dated 10.03.2021 (Annexure P-7) are set aside and the matter is remanded back to the Assessing Officer to pass fresh orders after issuing notice as contemplated under Rule 142(1) of the CGST Act and afford opportunity of hearing to the petitioner(s) in accordance with law.
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