TMI Blog2021 (7) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... nt communication dated 20th May 2021. The petitioner, therefore, did not have opportunity to meet with these grounds. Further, he has raised a demand for unpaid tax with penalty and sought to recover the same from the consignee - This is wholly irregular. Demand notice must be preceded by an order of assessment, an order which can also be challenged by the person aggrieved before the appellate authority. In the present case the initial show cause notice which the Superintendent of Taxes issued to the petitioner did not contain the grounds which were mentioned in the later communication dated 21st May 2021. The reply that the petitioner therefore filed to the show cause notice, on 19th May 2021, did not cover the grounds and allegations m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 and there was an attempt to evade tax. The noticee was, therefore, called upon to show cause why the unpaid tax with penalty under State as well as Central GST Acts should not be recovered. The petitioner replied to the said show cause notice, on 19th May 2021, pointing out that upon arrival the driver had produced the tax invoice, gate passes and e-way bills of the said vehicles. The e-way bills were valid for the period between 3rd May 2021 to 21st May 2021 and that the petitioner having paid full taxes there was no breach or violation of any of the provisions. On 20th May 2021, Superintendent of State Taxes conveyed to the petitioner that the vehicles which were being brought within the State were new motor vehicles with tempora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal defect, if at all, was that the e-way bills did not contain the temporary registration of the vehicles in question. This defect was also later on removed by generation of fresh e-way bills in the system and producing before the authorities despite which the vehicles continued to be detained. He submitted that the Superintendent of Taxes has raised a demand on the consignee of the goods without passing the order of assessment which is wholly impermissible. Learned Additional Government Advocate Mr. Karnajit De for the State submitted that the Superintendent of Taxes was perfectly justified in intercepting the vehicles and raising the tax demand since the drivers did not carry necessary documents at the time of interception of the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny case, he had issued a show cause notice for assessment to the petitioner and the demand notices raised to respondent No.4. Ordinarily, we would have rested at quashing the demand notice(though not specifically challenged by the petitioner since it was never served to the petitioner). However, in the present case as noted, the initial show cause notice which the Superintendent of Taxes issued to the petitioner did not contain the grounds which were mentioned in the later communication dated 21st May 2021. The reply that the petitioner therefore filed to the show cause notice, on 19th May 2021, did not cover the grounds and allegations made in the communication dated 20th May 2021. Under the circumstances, we would though permit the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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