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GST Notice Invalidated for Procedural Defect: Taxpayer Granted 30-Day Show Cause Opportunity Under Rule 142(1) HC found the GST notice defective as it directly demanded payment without providing a proper show cause opportunity. The court directed respondent to ...
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GST Notice Invalidated for Procedural Defect: Taxpayer Granted 30-Day Show Cause Opportunity Under Rule 142(1)
HC found the GST notice defective as it directly demanded payment without providing a proper show cause opportunity. The court directed respondent to issue a corrective notice giving petitioner 30 days to show cause, with final orders to be passed within six weeks. The writ petition was disposed of without costs, mandating procedural compliance with Rule 142(1) of TNGST Rules, 2017.
Issues Involved: The challenge to the Impugned Notice in Form GST DRC-01 as not being a Show Cause Notice but an order, Contrary to Rule 142(1) of TNGST Rules, 2017.
The petitioner challenged the Impugned Communication in Form GST DRC-01 dated 21.07.2023, issued by the respondent, on the grounds that it was not a Show Cause Notice but an order requiring the petitioner to pay tax and penalty. The petitioner had previously received a notice in Form GST DRC-01A dated 30.12.2022, to which a reply was filed on 16.01.2023. The Impugned Order was argued to be contrary to Rule 142(1) of the TNGST Rules, 2017, which necessitates the issuance of a Show Cause Notice alongside the notice in Form GST DRC-01. The respondent contended that the Impugned Notice was indeed a Show Cause Notice issued under Rule 142(1) of TNGST Rules, 2017, attributing any confusion to a typographical error in the preamble. After considering the arguments, the Court found that the Impugned Notice seemed to directly demand payment without providing an opportunity for the petitioner to show cause. Consequently, the Court directed the respondent to issue a corrigendum to the Impugned Notice, calling upon the petitioner to show cause within thirty days as per Rule 142(1) of TNGST Rules, 2017, with final orders to be passed within six weeks thereafter. The writ petition was disposed of with these directions, and no costs were awarded.
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