2021 (11) TMI 230

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....21 are assailed in this petition. 3. The brief facts of the case narrated in the two communications are extracted below:- "During investigation it was found that the taxpayer has utilized ITC from dubious firms bearing the following GSTN numbers 18AAUPG9024G1ZE 18AUTPJ2296G1Z3 18ALPPG5591G3ZM 06ALPPG5591G1ZT 18AOKPR5864B1ZM. It has been reported in print and electric media that these taxpayers are involved in bill trading and passing on fake ITC without movement of actual goods therefore ITC claimed from these firms by the taxpayer are sought to be reversed with levy of interest and penalty as per Assam GST Act 2017." "During investigation it was found that the taxpayer has utilized ITC Form dubious firms bearing the fo....

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....en produced before the Court. We take note of a specific averment in the communication dated 27.10.2021 which is extracted below:- "Hence, a summon was issued to the instant Taxpayer on 10.09.2021, for further investigation. The Taxpayer appeared on 23.09.2021 and requested for time up to 30.09.2021. The request of the Taxpayer was conceded. However, the Taxpayer failed to appear on the given date. Therefore, as per Assam GST Act, 2017, a Show-Cause Notice in form DRC-01 was issued on 08.10.2021." 8. A reading of the said instruction indicates that before issuing the Form GST DRC-01 the petitioners were issued a summon on 10.09.2021 for further investigation. Pursuant thereof, the petitioner appeared on 23.09.2021 and requested ....