9911796707
TMI Blog2024 (3) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, directing upon the Respondents, to show cause as to how and under what authority of law, a Summary Order in Form DRC-07, could be passed, without issuance and service of DRC-01, much less any notice under Section 73(1) of CGST Act, 2017 and an order under Section 73 of the Act. B. Consequent upon showing cause if any, and on being satisfied that the department could not have passed summary order in Form DRC-07, without following the modalities prescribed under the law, and without affording any opportunity of hearing to the Petitioner, the Summary Order dated 09.04.2022 bearing Reference No. ZD2004220006851 (Annexure-1), issued under Rule 142(5), along with Order passed under Section 73 of the JGST Act, 2017 dated 09.04.2022 bearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax Department vide GSTIN-20AMYPK6176D3ZT. Sometime in April 2022, summary of the order in GST DRC-07 vide Ref. No. ZD2004220006851 dated 9th April 2022 showing details of the demand was issued to the petitioner-Firm fastening a liability to the tune of Rs. 5,95,245.53. In the order passed on 9th April 2022, the State Tax Officer observed that during scrutiny of the Return for the tax period between April 2019 to March 2020 discrepancies were found for which a notice in Form-GST ASMIT-10 vide Reference No. 657 dated 20th September 2021 was issued. It is further indicated in the order dated 9th April 2022 under section 73(9) read with Rule 142(1) of the Jharkhand Goods and Services Tax Rules, 2017 a show cause notice vide R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sending the notices at the Email address previously registered with the State GST Department. 5. Therefore, having regard to the materials produced by the petitioner, the objection raised by Mr. Ashok Kumar Yadav, the learned Senior SC-I as to maintainability of this writ petition must be rejected. This is quite a well-settled preposition that the jurisdiction of the writ petition under Article 226 of the Constitution of India is plenary in nature and without any fetters, much less any technical objection. In "Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and Others" (1998) 8 SCC 1, the Hon'ble Supreme Court clearly indicated that in cases where the order has been passed in breach of natural justice or the Authority passing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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