TMI Blog2024 (1) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... RT] , has held that Since we are of the considered view that the impugned show cause notice as contained in Annexure-1 does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice, the challenge is entertainable in exercise of writ jurisdiction of this Court. Accordingly, the impugned notice at Annexure-1 and the summary of show-cause notice at Annexure-2 in Form GST DRC-01 are quashed. In the instant case, from bare perusal of the order-sheet, it would transpire that Summary of Show Cause Notice in Form GST DRC-01 was issued to the Petitioner on 27.09.2019 and, although no date of compliance was given, the Petitioner, suo-motu, filed its reply on 22.10.2019. Thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of the Show Cause Notice contained in FORM GST DRC-01 dated 27.09.2019 (Annexure-2/1) issued by Respondent No. 2 especially because, the said summary of show cause notice does not fulfill the ingredients of a proper show cause notice and amounts to violation of Principle of natural Justice. (ii) For issuance of further appropriate writ/order/direction, for quashing/setting aside adjudication order dated 02.09.2020 contained in entire order sheet pertaining to the Finance Year 2018-19 allegedly passed by Respondent No. 2 (Annexure-5), wherein liability of tax, interest and penalty has been fastened upon the Petitioner on the alleged ground of wrongful availment of Input Tax Credit. (iii) For issuance of further appropriate writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner was issued a Summary of Show Cause Notice vide Reference No. 7518 dated 27.09.2019 contained in Form GST DRC-01, wherein Respondent No. 2, in alleged exercise of power under Section 73(1) of the Jharkhand Goods and Service Tax Act, 2017 (for short JGST Act ), show caused the Petitioner as to why tax, interest and penalty be not imposed upon the Petitioner. 5. Although no date for compliance of the said notice was intimated to the Petitioner, the Petitioner, on 22.10.2019, itself filed its reply to the aforesaid Summary of Show Cause Notice. It is the case of the Petitioner that no proceeding and/or hearing whatsoever was undertaken by Respondent-authority and, in the meantime, due to widespread of COVID-19 Virus, National Lockdown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , notices were issued in GST DRC-01 and thereafter Petitioner appeared and filed its reply on 22.10.2019 and, thereafter without fixing any date of hearing, after a lapse of almost 11 (eleven) months, on 02.09.2020. It has been recorded in the order-sheet that GST DRC-07 is being issued towards liability of tax, interest and penalty. It has been submitted that the records would clearly reveal that no opportunity of hearing was granted to the Petitioner and said issue is also no longer res integra and is covered by the decision of this Court vide order dated 18.04.2022 passed in W.P.(T) No. 3908 of 2020 with W.P.(T) No. 3909 of 2020 (M/s. Godavari Commodities Limited v. The State of Jharkhand Ors.). (iii) Even no adjudication order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed herein above, the impugned notice completely lacks in fulfilling the ingredients of a proper show-cause notice under Section 74 of the Act. Proceedings under Section 74 of the Act have to be preceded by a proper show-cause notice. A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) of the JGST Rules, 2017 (Annexure-2 impugned herein) cannot substitute the requirement of a proper show-cause notice. This court, however, is not inclined to be drawn into the issue whether the requirement of issuance of Form GST ASMT-10 is a condition precedent for invocation of Section 73 or 74 of the JGST Act for the purposes of deciding the instant case. This Court finds that upon perusal of Annexure-2 which is the statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued to the Petitioner. Thus, admittedly, no opportunity of hearing was also granted to the Petitioner before the impugned demand was raised upon the Petitioner. This issue is also squarely covered by a Bench decision of this Court in the case of M/s. Godavari Commodities Ltd.(supra), wherein this Court, while interpreting Section 75(4) and 75(5) of the JGST Act, vide Paras 21 and 22, has held as under:- 21. At this stage, we deem it appropriate to quote the provisions of Section 75(4) and 75(5) of the CGST/JGST Act:- 75. General provisions relating to determination of tax (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any advers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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