Royal Bricks Works Vs Union of India (Patna High Court)
The writ petition challenged a show cause notice dated 02.12.2023 and a demand order dated 29.04.2024 issued under Section 73(9) of the BGST/CGST Act, 2017 for the period April 2018 to March 2019. The petitioner sought quashing of the proceedings on multiple grounds, including that the show cause notice, summary of the show cause notice, demand order, and Form GST DRC-07 were not digitally signed, allegedly violating Rule 26(3) of the BGST/CGST Act and Rules, 2017 and Instruction No. 04/2023-GST dated 23.11.2023.
The petitioner also contended that the demand order demanding tax, interest, and penalty of Rs. 11,13,212 under the BGST and Rs. 11,13,212 under the CGST, aggregating Rs. 22,26,424, was passed without granting a personal hearing in violation of Section 75(4) of the BGST/CGST Act, 2017, was barred by limitation under Section 73(9) and Section 73(10), and that Notification No. 56/2023-CT dated 28.12.2023 extending the limitation period under Section 73(10) was liable to be set aside. The petitioner further alleged that no pre-show cause notice in Form ASMT-10 under Section 61 had been issued. At the outset, counsel for the petitioner sought liberty to challenge the order dated 29.04.2024 passed by the Assistant Commissioner of State Tax, Jamui Circle, Jamui, by filing an appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017. The High Court granted the liberty sought and disposed of the writ petition.
