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TMI Blog2020 (11) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... r any other writ or writs may kindly be issued quashing the impugned order in Form GST DRC-07 dated 18.09.2020 for the year 2018-19 and 2019-20 and orders as referred in the said order i.e. order under section 74 dated 10.06.2020 passed by the respondents. (iii) That, a writ of mandamus or any other writ or writs may kindly be issued quashing the impugned order in Form GST DRC-07 dated 18.09.2020 and orders as referred in the said order i.e. order under section 74 dated 10.06.2020 passed by the respondents. (iv) Direct the respondents to comply with the provisions of GST Act and upload notices and orders only on the GSTN Portal as mandated under law. (v) Any other relief considered expedient and just under the facts of the case by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved person to avail alternative remedy before the higher forum under CGST Act. 6. For ready reference and convenience, Rule 142 of CGST Act is reproduced below:- "142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (1A) The proper officer sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06. (5) A summar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his principle becomes all the more stringent when statutarily prescribed as is the case herein. 9. In view of above discussion, this Court has no manner of doubt that statutory procedure prescribed for communicating show-cause notice/order under Rule 142(1) of CGST Act having not been followed by the revenue, the impugned demand dated 18.09.2020 vide Annexure P/1 and P/2 pertaining to financial year 2018-2019 and 2019-2020 and tax period September, 2018 to March, 2019 and April, 2019 to May, 2019 respectively, deserves to be and is struck down. 10. Accordingly, instant petition stands allowed with liberty to the revenue to follow the procedure prescribed under Rule 142 of CGST Act by communicating the show-cause notice to the petitioner b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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