2021 (11) TMI 581

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....ner would submit that order in Annexure P-10 under Form GST DRC-13 has been issued without following the procedure prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter shall be referred to "the Act of 2017"). The respondents have not issued notice as provided under Section 73 (1) of the Act of 2017 nor the order of adjudication determining the GST liability upon the petitioner was served to petitioner. It is mandatory requirement under the Act of 2017 that for initiation of recovery proceedings of tax, there has to be notice under Section 73 (1) of the Act of 2017 and after adjudication, the tax liability is to be determined specifying the actual tax liability, interest thereupon and also penalty for nonpayment of tax ....

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....f the Act of 2017, the letter/notice under Section 79 (1) (c) of the Act of 2017 (Annexure P-10) is not sustainable. Learned counsel appearing for the State opposes the submissions made by learned counsel for the petitioner and submits that vide Annexure P-1, Proper Officer has issued notice under Section 61 of the Act of 2017, thereafter, notice under Section 73 of the Act of 2017 as appearing in Annexure P-2 dated 23.3.2021. When the tax assessed was not deposited, proceedings under Section 78 of the Act of 2017 was initiated and only thereafter the notice under Section 79 (1) (c) of the Act was issued. The liability to pay GST is not disputed by the petitioner as appearing from documents annexed along with writ petition i.e. reply to th....