Laxmi Barter Private Limited Vs Union of India (Patna High Court)
Facts- The petitioner has challenged the summary of an order issued in Form GST DRC-07 by the Assistant Commissioner, State-Tax, Patna u/s 75 of the GST Act whereby the interest has been imposed on gross amount without deducting the Input Tax Credit which is already paid by the petitioner and in utter violation of the principle of natural justice as the same was passed without the issuance of show cause notice in Form GST DRC-01A and GST DRC-01.
Conclusion- The order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
“(i) For consequential writ or order for quashing of summary of order issued in Form GST DRC-07 dated 02.03.2020 by the Assistant Commissioner, State Tax, Patna Central Circle, Patna the Respondent No. 5 under Section 75 of the GST Act whereby the interest has been imposed on gross amount without deducting the Input Tax Credit which is already paid by the petitioner and in utter violation of the principle of natural justice as the same was passed without issuance of show cause notice in Form GST DRC-01A and GST DRC-01.
(ii) For further issuance of consequential writ or order for quashing of order dated 16.08.2021 issued vide Memos No. 1057, 1058, 1059, 1060, 1061, 1062, 1063, 1064, 1065 1066, 1067, 1068, 1069, 1070, 1071, 1073 and 1074 the Respondent No. 4, whereby the appeal preferred by the petitioner has been rejected without any application of mind to the grounds of appeal raised by the petitioner.
(iii) For further issuance of a direction or order restraining the Respondent No. 5 from taking any coercive action for recovery of the amount in demand from the petitioner during the pendency of the present writ application or for a direction to refund of the part or whole of the amount in case recovered from the petitioner
(iv) For grant of any relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case.”
It is brought to our notice that vide impugned orders bearing memo nos. 1057, 1058, 1059, 1060, 1061, 1062, 1063, 1064, 1065, 1066, 1067, 1068, 1069, 1070, 1071, 1073 and 1074, dated 16th of August, 2021 (Annexure-2 series), passed by the Respondent No. 4 namely the Additional Commissioner of State Taxes (Appeal), Patna West Division,
