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of <h1>Show Cause Notices Quashed: Violated Res Judicata, Interest Demand on GSTR-3B Filing Lacked Jurisdiction.</h1> <h3>M/s Ambey Mining Pvt. Ltd. Versus Commissioner of State Tax, The Deputy Commissioner of State Tax, The Assistant Commissioner of State Tax</h3> M/s Ambey Mining Pvt. Ltd. Versus Commissioner of State Tax, The Deputy Commissioner of State Tax, The Assistant Commissioner of State Tax - 2023 (76) ... Issues Involved:1. Quashing and setting aside the impugned Show Cause Notices.2. Demand of interest for delayed filing of GSTR-3B returns.3. Jurisdictional legality and authority of issuing fresh show cause notices.4. Demand of interest for March 2020.Summary of Judgment:Issue 1: Quashing and Setting Aside the Impugned Show Cause NoticesThe petitioner sought relief for quashing the Show Cause Notices dated 16.09.2022 and 20.10.2022 issued by different authorities for the same period, which had already attained finality by the First Appellate Order dated 16-01-2021. The court found that the first Appellate Order was accepted by the department and no further appeal was filed, thus attaining finality. The court held that the same issue or cause of action cannot be re-agitated in a fresh proceeding as it is contrary to settled law and principles of res judicata.Issue 2: Demand of Interest for Delayed Filing of GSTR-3B ReturnsThe court noted that the interest demand in the Show Cause Notices was for delayed filing of GSTR-3B returns, not for delayed payment of tax. The petitioner had already discharged interest for delayed payment of tax, which was not in dispute. The court reiterated that the Respondent No.2 should have started proceedings in accordance with Section 73 of the JGST Act before creating the interest demand, as held in previous judgments.Issue 3: Jurisdictional Legality and Authority of Issuing Fresh Show Cause NoticesThe court observed that the Respondents did not challenge the First Appellate Order and allowed it to attain finality. Therefore, they cannot re-agitate the matter afresh. The court emphasized that restarting fresh proceedings by lower authorities amounts to doing something indirectly which cannot be done directly. The court held that the actions of the Respondent No.2 and Respondent No.3 were bad in law, without jurisdiction, and hit by the principles of res judicata.Issue 4: Demand of Interest for March 2020The court found that the demand of interest for March 2020 in the impugned Show Cause Notice was erroneous and contrary to the State GST Notification No.451 and corresponding Central GST Notification No.13/2017. The court noted that the rate of interest was reduced as a COVID-19 relaxation measure, and the petitioner was entitled to this benefit. The court directed the petitioner to pay the corrected interest amount of Rs.12,791.44 for March 2020 within two weeks.Conclusion:The court quashed and set aside both the impugned Show Cause Notices and allowed the writ application. The petitioner was directed to pay the corrected interest amount for March 2020.
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