9911796707
TMI Blog2023 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 (Annexure-1), the summary notice in Form GST DRC-01 dated 03.12.2018 and summary of statement in form GST DRC-02 dated 03.12.2018 as they are violative of provisions of the CGST / JGST Act, principles of natural justice and also being non-reasoned and non-speaking order and remand the matter back to the respondents to issue a notice u/s 73 along with summary thereof in Form GST DRC-01 as per the law and thereafter issue an order u/s 73 as per the law after providing an opportunity of being heard; And / Or b) To issue an appropriate writ, order or direction to refund the amount of Rs.39,77,727/- which was recovered from the Electronic Credit Ledger and the amount of Rs.21,060/- which was recovered from the Electronic Cash Ledger by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Ranchi requesting him to provide information regarding copy of DRC-01A, DRC-01, show cause notice and other relevant documents vide application dated 3rd August 2021. In response to the said application, information under RTI through letter dated 23rd September 2021 was received wherein he was provided the copy of Form GST DRC-01 for F.Y. 2017-18 dated 03.12.2018, Form GST DRC-02 for F.Y. 2017-18 dated 03.12.2018, Form GST DRC-07 dated 21.01.2019 and Form GST RFD-06 dated 24.07.2018 (Annexure-9). Petitioner complains that he was never in receipt of the summary notice in Form GST DRC-01 and summary of statement in Form GST DRC-02, either electronically or physically at any time before. None of the documents i.e. summary notice in Form GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar circumstances when show-cause notice was issued to the petitioner related to its refund application, it had replied on 30th July 2018 though much after the order of rejection was passed on 24th July 2018. The petitioner has suppressed the said fact to make a separate ground to challenge the demand notice under form GST DRC-07. Petitioner has only approached this Court after part of the tax liability has been deducted from his electronic cash ledger. Having regard to the nature of averments and rebuttals by the parties, it is deemed proper that the records of assessment proceedings certified to be true from the original, be produced by respondent no.3. Learned counsel for the respondents should also keep the original records. Matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. The summary of order issued in Form GST DRC-07 dated 21st January 2019 does not precede with a proper adjudication order either. As such, considering the ratio rendered by this Court in the case of M/s Nkas Services Private Limited (supra) and the fact that there are serious discrepancies in the proceedings, the impugned summary of order contained in Form GST DRC-07 is set aside. The matter is remitted to the adjudicating authority respondent no.3 to proceed in accordance with law afresh after issuing a proper show cause notice. 9. The writ petition is allowed in the manner and to the extent indicated herein above. I.A. No.936 of 2023 seeking extension of time stands closed. Let it be made clear that we have not gone into the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
