2022 (3) TMI 794

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....March 2019 certain discrepancies / mismatch were noticed in Form GST ASMT-10 vide reference no.5104 dated 11.02.2021 (Annexure-1). Petitioner furnished a reply in Form GST ASMT-11 on 16.03.2021 (Annexure-2) inter-alia taking a number of pleas through the annexed reply. However, an intimation of tax payable under Section 73(5)/74(5) of the JGST Act, 2017 was issued in Form GST DRC-01A (Annexure-3) dated 03.04.2021 by the State Tax Officer indicating the total amount of tax, interest under Section 50 of the JGST Act and penalty @ 10% amounting to Rs. 3,84,11,318.04 asking the petitioner to pay the same by 19th April 2021 failing which show-cause would be issued under Section 73(1) of the Act issued. Petitioner duly replied to the communicatio....

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....ted only after demand is adjudicated upon a proper show-cause notice under Section 73(1) of the Act and is not paid within 30 days of issuance thereof. It is the specific case of the petitioner that no show-cause notice under Section 73(1) was issued after the intimation under DRC-01A. Such categorical statement has been made at paragraph 16 of the writ petition. However, the adjudicating authority has proceeded to levy tax, interest and penalty by passing an Adjudication order on 1st November 2021 (Annexure-5) to the tune of Rs. 3,84,11,318.04 and directed for issuance of summary of show-cause notice under DRC-07. Learned counsel for the petitioner submits that the adjudication order is vitiated due to non-compliance of the principles o....