Case Law Details
Bla Projects Pvt. Ltd Vs State of Jharkhand (Jharkhand High Court)
HC Quashed Show-cause notice issued under section 73 of CGST Act as It does not indicate as to the contravention committed by the petitioner and as it is issued in a format without striking off the irrelevant particulars.
A perusal of the impugned show-cause notice issued under section 73 of the Act shows that it completely lacks in fulfilling the ingredients of proper show cause notice under section 73 of the Act. It does not indicate as to the contravention committed by the petitioner. It has been issued in a format without striking off the irrelevant particulars. In the case of M/s NKAS Services Private Limited (Supra) in W.P (T) No. 2444/2021 concerning the SCN issued under section 74 of the Act and also in the case of the same petitioner in W.P (T) No. 2659/2021 relating to a similar vague show cause notice issued under section 73 of the Act, this Court vide detailed judgment dated 06.10.2021 and 09.02.2022 quashed the notices impugned in those writ petition and granted liberty to the Respondents to initiate fresh proceeding from the same stage in accordance with law within a period of four weeks from the date of the order. For the same reasons, we are inclined to quash the impugned show cause notice issued under section 73 of the JGST Act and Summary of the Show Cause Notice issued in Form GST DRC-01. Since the breach relates to violation of principles of natural justice and mandatory procedure prescribed in law, as per the principles laid by the Apex Court in the case of Magadh Sugar & Energy Ltd. Versus State of Bihar & others reported in [2021 SCC OnLine SC 801, para-24 and 25], as also in the case of Assistant Commissioner of State Tax and Others (supra) para-11, we are of the view that the writ petition is maintainable. Accordingly, the impugned notices at Annexure-4 and Annexure-5 dated 20.10.2020 are quashed. Consequently, summary of the order issued in Form GST DRC-07 dated 14.12.2020 (Annexure-7) also cannot survive. Accordingly, it is quashed. Since the Court has not gone into the merits of the case of the parties, Respondents are at liberty to initiate fresh proceedings from that stage in accordance with law within a period of four weeks from today.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Heard learned counsel for the petitioner Mr. N.K. Pasari and Mr. Sachin Kumar, learned A.A.G-II appearing for the Respondent State.
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