TMI Blog2022 (3) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... the SCN issued under section 74 of the Act and also in the case of the same petitioner in W.P (T) No. 2659/2021 relating to a similar vague show cause notice issued under section 73 of the Act, this Court vide detailed judgment dated 06.10.2021 [ 2021 (10) TMI 880 - JHARKHAND HIGH COURT ] and 09.02.2022 [ 2022 (2) TMI 1157 - JHARKHAND HIGH COURT ] quashed the notices impugned in those writ petition and granted liberty to the Respondents to initiate fresh proceeding from the same stage in accordance with law within a period of four weeks from the date of the order. The impugned show cause notice issued under section 73 of the JGST Act and Summary of the Show Cause Notice issued in Form GST DRC-01 are quashed. Since the breach relates to violation of principles of natural justice and mandatory procedure prescribed in law - Writ petition is allowed. - W.P (T) No. 396 of 2021 - - - Dated:- 2-3-2022 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner: M/s N.K. Pasari, Sidhi Jalan, Advocates For the Respondents: Mr. Sachin Kumar, A.A.G-II ORDER Heard learned counsel for the petitioner Mr. N.K. Pasari and Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of mismatch / difference between GSTR-2A and GSTR-3B which he was asked to explain by notice issued in Form GST ASMT-10 dated 18.10.2019 (Annexure-2). Petitioner replied on 04.11.2019 enclosing Summary of Difference between GSTR-3B and GSTR-2A claiming that it is only ₹ 44,303/- and not ₹ 6.17 lakhs, as claimed by the Department. However, no response was received from the Department for more than a year. But the petitioner was surprised to receive a Summary of Show Cause Notice in Form GST DRC-01 dated 20.10.2020 alleging that he has claimed excess ITC for the period April 2018 to March 2019 and was asked to reply as to why tax, interest and penalty to the tune of ₹ 14,36,896/- be not imposed upon him. A show notice under section 73 of JGST Act, 2017 was also served upon the petitioner on the same day 20.10.2020 (Annexure-4) directing him to furnish a reply with supporting documents. Petitioner furnished its reply on 29.10.2020 requesting the Respondents to re-calculate the difference in GSTR-2A and GSTR-3B and agreed to pay any excess ITC claimed by him, if it was in excess of the taxes paid. According to the petitioner, discrepancy mentioned in GST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Alfa Enterprise versus State of Gujarat reported in [2019 (31) G.S.T.L 592 (Guj.), para-6 8] relating to blocking of ITC. Reliance has also been placed on the judgement of Uttarakhand High Court rendered in the case of Vimal Petrothin Pvt. Ltd. Versus Commissioner, CGST reported in [2021 (53) G.S.T.L 130 (Uttarakhand). He submits that ITC cannot remain blocked for more than one year, as per restrictions contained in Rule 86A (3) of JGST Rules, 2017. Learned counsel for the petitioner submits that the order passed under section 73 of the Act has not even been brought on record through counter affidavit by the Respondents. An appeal could have been preferred only if proper order under section 73 of the Act is passed instead of Summary of the Order being uploaded in Form GST DRC-07. 5. Respondents have appeared and filed counter affidavit. Learned counsel for the Respondents has referred to the contents of the counter affidavit and the Gazette Notification dated 10.02.2020 issued by the Government of Jharkhand which brought into force Rule 86A into the statute book which empowers blocking of Electronic Credit Ledger on condition specified under sub-rule (1) thereof. Learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut tax credit has been wrongly availed or utilized by you or the amount paid by you through the above referred application for intimation of voluntary payment for the reasons and other details mentioned in annexure for the aforesaid tax period. Therefore, you are directed to furnish a reply along with supporting documents as evidence in support of your claim by the date mentioned in table below You may appear before the undersigned for personal hearing either in person or through authorized representative for representing your case on the date, time and venue, if mentioned in table below. Please note that besides tax, you are also liable to pay interest and penalty in accordance with the provisions of the Act. If you make payment of tax stated above along with up to date interest within 30 days of the issue of this notice with applicable penalty then proceeding may be deemed to have been concluded. Details of personal hearing etc. Sr. No. Description Particulars 1. Section under which show cause notice/statement is issued 73 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Signature Name: Arjun Bakshi Designation: Deputy Commissioner Jurisdiction: Godda: Dumka; Jharkhand Summary of Show Cause Notice at Annexure-4 is as under: Annexure-4 FORM GST DRC-01 [See rule 100 (2) 142 (1) (a)] Reference No: ZD201020025216G Date: 20/10/2020 To GSTIN/ID: 20AACCB0089R1ZL Name: BLA PROJECTS PRIVATE LIMITED Address: N/A, N/A, N/A, N/A, GODDA, Godda Jharkhand , 814165 Tax Period: APR 2018-MAR 2019 F.Y.2018-2019 Date 20/10/2020 SCN Reference No. ZD201020025216G Section / sub-section under which SCN is being issued - 73 Act/Rules Provisions: JGST Act, 2017 Summary of Show Cause Notice (a) Brief Fact of the case: Difference between GSTR-3B and 2A (b) Grounds: Difference between GSTR-3B and 2A (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Rate (%) Turn over Tax Period Act POS (Place of Supply Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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