TMI Blog2023 (8) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... mount specified in the table in the said report along with the interest payable and penalty leviable thereon. Therefore, the assessee should treat the annexure to the notice i.e. the report dated 8th May, 2023 as the material based on which they are called upon to show cause as to why the tax, which has been computed should not be recovered along with the interest and penalty. The show cause notice is neither vague nor lacking in particular and it is for the appellant/assessee to raise all contentions in its reply, which will include the contention regarding the pecuniary jurisdiction and the authority, which has issued the show cause notice. In any event, the issue as to whether a show cause notice is bad and lacks detail or is unint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erfere or interdict the show cause notice and directed the appellant to file an appeal. Aggrieved by such order, the appellant has preferred the present appeal. 2. We have heard Mr. J.K. Mittal, learned counsel appearing for the appellant, Mr. T.M. Siddique, learned Government counsel for the State and Mr. Vipul Kundalia, learned standing counsel for the Union of India. The sheet-anchor of the argument of the learned counsel appearing for the appellant is that the show cause notice is devoid of any reason, it is not specific, it is vague, it is not signed and does not contain the requisite details and it can never be regarded as a valid show cause notice in the eye of law. In support of his contention, the learned counsel placed reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment counsel on the above submission. The show cause notice dated 10th May, 2023 has been issued under section 73 of the WBGST Act. In the said show cause notice, the demand details have been mentioned and the name of the Deputy Commissioner, who issued the show cause notice has also been furnished. The show cause notice is in a statutory format, which has been forwarded to the registered e-mail I.D of the appellant/assessee along with the statutory form viz. GST DRC-01, which is the summary of the show cause notice. Interestingly, along with the show cause notice, a report in the matter of the appellant/assessee dated 8th May, 2023 has been appended. It is the submission of the learned advocate for the appellant that the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which the report has been appended. 7. On a perusal of the report, it is seen that it has been explicitly stated that the appellant is required to show cause as to why it should not pay the amount specified in the table in the said report along with the interest payable and penalty leviable thereon. Therefore, the assessee should treat the annexure to the notice i.e. the report dated 8th May, 2023 as the material based on which they are called upon to show cause as to why the tax, which has been computed should not be recovered along with the interest and penalty. 8. Thus, we are fully convinced that the show cause notice is neither vague nor lacking in particular and it is for the appellant/assessee to raise all contentions in its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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