2021 (11) TMI 865

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....shabh Dev Singh, Advocates appear on behalf of ASG for respondent No.1/Union of India. Shri Devendra Pratap Singh, Dy. A.G. for the State/respondents No. 2 to 4. Heard on IA No.1, application for grant of interim relief. Learned senior counsel for the petitioner 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 i....

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....eriod of three months then the proper officer is required to record the reasons in writing which is not appearing in the notice issued under Section 79 (1) (c) for recovery of the amount assessed, from third person. As there was non-compliance of the provision of 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 und....

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....sel for the parties and perused the documents annexed with the record. Perusal of Notice (Annexure P-10) would show that in two of the notices i.e. Recovery No.34 of 2021 and 35 of 2021, order date is mentioned as 18.8.2021. Under Section 78 of the Act of 2017, the period of three months is provided for making payment of the tax assessed/ascertained by the Proper Officer but the letter/notice Annexure P-10 to third party under Section 79 (1) (c) of the Act of 2017 was issued on 1.10.2021 which is less than three months period from the date of the recovery order No.34 of 2021 and 35 of 2021. It is not disputed by learned counsel for the respondents that no specific reasons have been assigned for issuing notice under Section 79 (1) (c) of th....