Construction Catalysers Private Limited Vs State of Assam And 2 Ors (Gauhati High Court)
Gauhati High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be said to be a valid initiation of proceedings under Section 73 without issuance of a proper Show Cause Notice.
Facts- The petitioner was issued a Summary of the show cause in GST DRC-01 along with an attachment of the determination of tax on 28.09.2023 for the tax period 2017-18. The petitioner submitted a reply on 31.10.2023 stating inter-alia that the DGGI (CGST) had initiated proceedings of enquiry in 2020 in respect to the determination of tax regarding output liability and eligible ITC for the period covered under DRC-01. In the said reply, the petitioner also filled in the Column “Option for personal hearing” as “Yes”. Subsequent thereto, on 30.12.2023, an order was passed and the Summary of the Order in GST DRC-07 was forwarded to the petitioner along with an attachment wherein details were provided. It is seen that both in the Summary of the Order dated 30.12.2023 in GST DRC-07 as well as in the attachment, thereto, the reason assigned was mentioned that the reply was not satisfactory. It is worth noting herein that both the attachments, i.e. the attachments to the GST DRC-01 as well as the attachment to the GST DRC-07 were not authenticated by any signature of the Proper Officer.
