Section 151

[Veeresham Veerabomma]

Greetings of the day!!!

One my clients received notice under Section 151(2) of CGST Act for the year 2017-18. Wherein RTP asked to produce the Tax Invoices, mode payments to the supplier, Bank Account Details, Party Ledgers with detailed narration and ITC ledger. Thereafter he served the Notice in DRC - 01 and subsequently received an order in DRC - 07. Thereafter attachment under DRC 13. I invite the attention of the Experts kindly throw some light on this issue. According to the enactment if any availment of ITC, which is to be proved ineligible, then the officer has to serve the Notice under Section 61 but, in the said scenario notice issued under section 151. Is it correct ? if so, whether we have to prefer an appeal or shoot the WP before court of Law ? Seems the notice and orders are beyond the jurisdiction.

kindly ignore the earlier one and focus on this. Regret for the inconvenience caused.

AI Summary

Client Challenges CGST Act Section 151 Notice; Questions Jurisdiction, Natural Justice, and Lack of Personal Hearing A client received a notice under Section 151(2) of the CGST Act for 2017-18, requesting various financial documents. Following the notice, orders in DRC-01 and DRC-07 were issued, leading to a bank account attachment under DRC-13. The client questions the jurisdiction and appropriateness of using Section 151 for such demands, suggesting a violation of natural justice due to the lack of a personal hearing. Experts advise challenging the order through an appeal or filing a writ petition in the High Court, considering the potential overreach of Section 151 and the absence of a personal hearing.