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TMI Blog2023 (1) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure-2 here to, in purported exercise of powers under Rule 142(1) (a) of the Jharkhand Goods and Services Tax Rules, 2017. III. For issuance of an appropriate writ(s), order(s) or direction (s) quashing and setting aside the consequential impugned Summary of the order in FORM GST DRC-07 dated 17.02.2022 issued by the Respondent No.3 which is at Annexure-3 hereto, in purported exercise of powers under Rule 142(5) of the Jharkhand Goods and Services Tax Rules, 2017. IV. For issuance of an appropriate writ(s), order(s) or direction(s) to the respondents to not attach the business bank Account no. 37038649040 of the petitioner running in the State Bank of India, Deoghar Branch. AND/OR V. For any other appropriate writ(s)/order(s)/direction(s) as this Hon'ble Court may deem fit and proper for doing conscionable justice to the petitioners. 2. The brief facts of the case are that the petitioner firm is engaged in trading of Two Wheeler Bikes and its parts which are sold to the various customers. The petitioner is registered under the Central Goods and Services Tax Act, 2017 and the Jharkhand Goods and Service Tax Act, 2017 (hereinafter to be referred as the 'JGST Act') vide GSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral of principles of natural justice and fair play. He lastly submits that on the one hand, the show cause notice which was issued under Section 73 (1) of JGST Act, 2017 (Annexure-1) dated 12.02.2022 was in format without striking the irrelevant particulars; on the other hand, summery of order in Form GST DRC-07 was issued just within five days of issuance of show cause notice dated 12.02.2022 i.e., on 17.02.2022. 4. He further relied on the judgment passed by this Court in the case of M/s NKAS Services Pvt. Ltd. vs. State of Jharkhand & Ors., passed in W.P.(T) 2444 of 2021 and submits that the impugned show cause notice dated 12.02.2022 issued under Section 73(1) of the Act (Annexure-1), summary of show cause notice of the even date issued under FORM GST DRC-01 (Annexure-2) and summary of order issued in FORM GST DRC-07 on 17.02.2022, are liable to be quashed and set aside. 5. Mr. Sachin Kumar, learned AAG-II for the respondent State relied upon the counter affidavit and submits that the present writ petition is not maintainable in the eye of law as the petitioner has efficacious and alternative remedy available of filing the appeal against any decision or order before the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tax Officer was in so hurry, that he finally issued summary of order in FORM GST DRC-07 on 17.02.2022 (Annexure-3); that means just within five days from issuance of show cause. 8. Now the law is no more res integra, inasmuch as, Rule 142(1) (a) of the JGST Rules provides that the summary of show cause notice in Form DRC-01 should be issued "along with" the show cause notice under Section 73(1) which will spell out the contraventions in details for which the Assessee is charged. The word "along with" clearly indicates that in a given case show cause notice as well as summary thereof both have to be issued. As per Rule 142(1)(a) of the JGST Rules, the summary of show cause notice has to be issued electronically to keep track of the proceeding initiated against the registered person whereas a show cause notice need not necessarily be issued electronically. This Court in the case of M/s NKAS Services Pvt. Ltd. vs. State of Jharkhand & Ors., passed in W.P.(T) No. 2444 of 2021 in which one of us (Aparesh Kumar Singh, J.) was the member, has taken note of the said position of law. For brevity, Paragraph-14, 15 & 16 of the said judgment is quoted herein below: "14. A bare perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re and the allegations on which such charges are based;" 27. It is no doubt true that at the stage of show cause, the person proceeded against must be told the charges against him so that he can take his defence and prove his innocence. It is obvious that at that stage the authority issuing the charge-sheet, cannot, instead of telling him the charges, confront him with definite conclusions of his alleged guilt. If that is done, as has been done in this instant case, the entire proceeding initiated by the show- cause notice gets vitiated by unfairness and bias and the subsequent proceedings become an idle ceremony." 15. The Apex Court has held that the concept of reasonable opportunity includes various safeguards and one of them is to afford opportunity to the person to deny his guilt and establish his innocence, which he can only do if he is told what the charges leveled against him are and the allegations on which such charges are based. 16. It is also true that acts of fraud or suppression are to be specifically pleaded so that it is clear and explicit to the noticee to reply thereto effectively [See Larsen & Toubro Ltd. Vs. CCE, (2007) 9 SCC 617 (para 14)]. Further in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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