Case Law Details
Abhishek Gumber Vs Commissioner of GST (Delhi High Court)
The principal grievance of the Petitioner is that under the provisions of CGST Act, 2017 (hereinafter referred to as the ‘Act’), show cause notice for a particular cause of action can be issued either under Section 73 or Section 74 of the said Act and once a show cause notice is issued and adjudicated under Section 74, no notice can be issued for the same cause of action under Section 73 of the Act.
It is submitted that a notice dated 26.04.2022 was issued under Section 74 of the Act, to the Petitioner in the form of GST DRC-08, wherein he was called upon to show cause as to why the alleged bogus ITC for July, 2022 to December, 2022 for Rs.89,66,088/- be not reversed under Section 74 of the Act read with Rule 50(3) of the CGST Rules, 2017. The notice was adjudicated upon and the matter was decided partly in favour of the Petitioner, pursuant to which no demand was raised in the Refund Sanction/Rejection Order dated 18.05.2022. While the Petitioner has assailed part of the order by an appeal, the Respondent has not filed any appeal and it is thus not open to issue the impugned Demand Notice on the same cause of action under Section 73 of the Act.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
CM APPL. 28401/2022 & 28402/2022 (Exemptions)
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