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of <h1>GST show-cause notices quashed for being vague and violating natural justice under Section 73(1) JGST Act 2017</h1> <h3>Pawan Kumar Singh Versus Commissioner of State Tax, State of Jharkhand, Jharkhand Goods and Service Tax, Ranchi, Deputy Commissioner of State Tax, Narendra Kumar Narayan Versus Commissioner of State Tax, State of Jharkhand, Deputy Commissioner of State Tax And Md. Minhaj Alam Versus Commissioner of State Tax, State of Jharkhand, Deputy Commissioner of State Tax</h3> Pawan Kumar Singh Versus Commissioner of State Tax, State of Jharkhand, Jharkhand Goods and Service Tax, Ranchi, Deputy Commissioner of State Tax, ... Issues:1. Quashing of show-cause notices and related orders issued under JGST Act, 2017 for the tax period April 2018 to March 2019.2. Challenge to the imposition of 100% penalty and violation of principles of natural justice in the proceedings.Detailed Analysis:1. The judgment involves multiple writ petitions concerning the quashing of show-cause notices and related orders issued under the Jharkhand Goods and Service Tax (JGST) Act, 2017 for the tax period April 2018 to March 2019. The petitioners challenged the validity of the notices issued by the Deputy Commissioner of State Tax, Jharkhand. The petitioners argued that the notices were vague and did not specify the contraventions they were accused of, preventing them from defending themselves adequately. They also contested the imposition of 100% penalty, claiming it was impermissible under the Act. The court noted that the notices lacked essential particulars and contraventions, rendering them vague and in violation of principles of natural justice.2. The judgment also addressed the issue of the imposition of 100% penalty in the Summary of Orders, which was deemed contrary to the provisions of Section 73(9) of the JGST Act, 2017. The court highlighted that the Deputy Commissioner had not adhered to the statutory provisions while levying the penalty. Additionally, the court found that the proceedings suffered from a violation of natural justice and procedural irregularities. The judgment emphasized the importance of laying down the foundation of a case in the show-cause notice to enable the assessee to defend themselves adequately. The court cited legal precedents to support its stance on the necessity of proper show-cause notices and the limitations on penalty imposition.In conclusion, the High Court of Jharkhand quashed the impugned show-cause notices, Summary of Show Cause Notices, and Summary of Orders dated 12.12.2020 and 14.12.2020 for the tax period April 2018 to March 2019. The Deputy Commissioner of State Tax, Godda was granted liberty to initiate fresh proceedings with proper show-cause notices in accordance with the law. The court's decision was based on the vagueness of the notices, the impermissible imposition of 100% penalty, and the violation of principles of natural justice and statutory provisions under the JGST Act, 2017.
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