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2022 (3) TMI 446

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....ce of an appropriate writ, order directions, directing upon the respondents to show cause as to how and under what circumstances, order has been passed by the Respondent Department in GST DRC-07 (Annexure 7. levying tax, interest and penalty to the tune of Rs. 14,36,896/-, on the purported allegation of the petitioner having claimed excess ITC, without affording any opportunity of hearing to the petitioner company and without looking into the records/online entries from the portal on the Petitioner. c. Consequently, upon showing cause if any and being satisfied that the department has acted illegally and arbitrarily by passing order dated 4.12.2020, the same may be quashed and set aside. d. For issuance of an appropriate writ, order or directions, directing upon the respondents to show cause as to how and under what circumstances, the amount of Input Tax Credit lying in the credit of electronic ledger account, has been blocked by the department, without any intimation to the petitioner. e. Consequent upon showing cause, if any, and on being satisfied that the department has acted illegally and arbitrarily in blocking the Input Tax Credit, the respondents be directed to unb....

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....) of JGST Rules, 2017. 4. Mr. Pasari, learned counsel for the petitioner has, at outset, taken a plea that the proceedings under Section 73 of the Act are not in accordance with law as the show-cause notice under section 73 issued on 20.10.2020 (Annexure-5) by the Deputy Commissioner, Godda does not indicate any contravention committed by the petitioner. The SCN is in a format and none of the irrelevant grounds have been struck off. He submits that Summary of Show Cause Notice in Form GST DRC-01 cannot be a substitute of show cause notice statutorily required to be issued under Section 73(1) of the Act. Learned counsel for the petitioner has relied upon the decision of this Court rendered in the case of M/s NKAS Services Private Limited versus The State of Jharkhand and others vide order dated 06.10.2021 passed in W.P (T) No. 2444/2021 and also in the case of the same petitioner in W.P (T) No. 2659/2021 vide order dated 09.02.2022 relating to the similar show cause notice issued under sections 74 and 73 of JGST Act, 2017 in the respective writ petitions. Learned counsel for the petitioner submits that the writ petition is maintainable despite availability of statutory remedy avail....

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....e of M/s NKAS Services Private Limited versus The State of Jharkhand and others passed in W.P (T) No. 2444/2021 in relation to a show-cause notice issued under section 74 of JGST Act, 2017 and also in the case of the same petitioner in W.P (T) No. 2659/2021, wherein this Court has categorically held that the impugned notice lack in fulfilling the ingredients of proper show-cause notice under section 73 of the Act. This Court has also held that Summary of Show Cause Notice issued in Form GST DRC-01 in terms of rule 100 (2) and 142(1) (a) of JGST Rules, 2017 cannot substitute the requirement of proper show cause notice. Learned A.A.GII submits that in that event, matter may be remanded to the State Tax Officer to initiate fresh proceeding in accordance with law after service of a proper showcause notice under section 73 of the Act. 6. We have considered the submissions of learned counsel for the parties and taken note of the rival pleas in the factual gamut of the case of the petitioner raised from the pleadings on record. The impugned show-cause notice at Annexure-5 is as under: Annexure-5 Office of Deputy Commissioner Jurisdiction: Godda: Dumka: Jharkhand State/UT:Jharkhand R....

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....                       Signature Name: Arjun Bakshi Designation: Deputy Commissioner Jurisdiction: Godda: Dumka; Jharkhand Summary of Show Cause Notice at Annexure-4 is as under: Annexure-4 FORM GST DRC-01 [See rule 100 (2) & 142 (1) (a)] Reference No: ZD201020025216G Date: 20/10/2020 To GSTIN/ID: 20AACCB0089R1ZL Name: BLA PROJECTS PRIVATE LIMITED Address: N/A, N/A, N/A, N/A, GODDA, Godda Jharkhand , 814165 Tax Period: APR 2018-MAR 2019 F.Y.2018-2019 Date 20/10/2020 SCN Reference No. ZD201020025216G Section / sub-section under which SCN is being issued - 73 Act/Rules Provisions: JGST Act, 2017 Summary of Show Cause Notice (a) Brief Fact of the case: Difference between GSTR-3B and 2A (b) Grounds: Difference between GSTR-3B and 2A (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Rate (%) Turn over Tax Period Act POS (Place of Supply Tax Interest Penalty others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 1 0 0.00 APR 2018 MAR 2019 CGST NA 3,16,497. 00 85,454. 00 3,16,497. 00 0.00 7,18,448. 00 2. 0 0.00 APR 2018 MAR....