Vague GST show cause notice and defective DRC forms violate natural justice, leading to quashing and remand.

A show cause notice under Section 73 of the Jharkhand GST Act must clearly disclose the alleged contravention and cannot be issued in a vague standard format with irrelevant particulars left unstruck. The accompanying FORM GST DRC-01 summary did not cure the defect, and the later FORM GST DRC-07 was treated as issued without proper adjudication. Because the notice failed to provide a fair opportunity to respond and natural justice requirements were not followed, the Court rejected the alternate remedy objection, quashed the impugned notice and consequential proceedings, and remitted the matter for fresh action from the stage of a proper notice.

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Issues: Whether the show cause notice issued under Section 73 of the Jharkhand Goods and Services Tax Act, 2017 and the consequential summary in FORM GST DRC-01 and summary of order in FORM GST DRC-07 were liable to be quashed for being vague and for non-compliance with the principles of natural justice.

Analysis: The notice was found to be issued in a standard format without striking out irrelevant particulars and without clearly stating the contravention alleged against the assessee. The summary in FORM GST DRC-01 could not cure that defect, and the subsequent issuance of FORM GST DRC-07 was treated as having been made without proper adjudication. The Court held that a notice under Section 73 is not a mere formality and must clearly disclose the charge so that an effective reply can be made. Since the procedural requirements and fair hearing safeguards were not followed, the objection based on alternate remedy was not accepted.

Conclusion: The impugned notice and consequential proceedings were quashed, and the matter was remitted for fresh action from the stage of issuing a proper show cause notice in accordance with law.

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