Bhikshu Metals Pvt Ltd & Anr. Vs State of Gujarat & Ors. (Gujarat High Court)
Gujarat High Court held that recovery on the basis of such summary of the order, in absence of any detailed order, passed under any of the provisions of the GST Act is liable to be quashed and set aside.
Facts- Respondent conducted a raid on the business premises of the petitioner. Thereafter, show cause notice was issued in FORM GST DRC-01 for tax period from 01.07.2017 to 31.03.2019 on the ground of availing wrong Input Tax Credit by the petitioners.
However, it is the case of the petitioners that after issuance of the summons dated 08.06.2020, the petitioners received summary of the order in FORM GST DRC-01 dated 30.06.2020 by Registered Post AD on 01.07.2020 in connection with the order passed by respondent for tax period from 01.07.2017 to 31.03.2017 u/s. 67(2) and 74 of the Gujarat Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017.
Petitioner was asked to pay the tax interest and penalty of Rs.98,14,286/- towards the SGST and CGST for the year 2017-2018 and for the year 2018-2019, the petitioner Company was asked to pay the tax interest and penalty of Rs.1,18,00,395/- towards the SGST and CGST liability.
