2022 (5) TMI 291

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....and under the "DRC-07". 2. Mr. Bhishma Ahluwalia, learned counsel for petitioner would submit that the petitioner is engaged in the business of manufacturer of iron and steel goods, avails the facilities of Input Tax Credit (ITC) under the CGST/ SGST laws. Petitioner is continuously depositing its output tax liabilities making payment through its cash ledger and credit ledger as mentioned under Section 49 of the CGST Act. Respondent issued notice under Section 61 r/w Rule 99(1) in Form GST ASMT-10 dated 11.08.2021 mentioning that during scrutiny some discrepancies were noticed and excess credit of ITC of Rs. 27,54,730/- was availed by the petitioner during the period from 01.04.2019 to 31.03.2020. Respondent has failed to provide details o....

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....e notice as it does not contain all allegations and charges based upon which demand of tax is proposed. No charges have been framed against the petitioner. The notice under Section 73 issued only reflects the provisions of the Section and it does not mention any charges against the petitioner. The order dated 02.02.2022 is in violation of principles of natural justice. Reasonable and proper opportunity of hearing is not provided to put-forth its objection. He places his reliance upon the case of CCE v. Brindavan Beverages (P) Ltd. reported in 2007 (213) ELT 487 (SC), Siemens Ltd v. State of Maharashtra reported in 2007 (207) ELT 168 (SC) in support of his contentions. 3. Mr. Sandeep Dubey, learned Dy. Advocate General representing the Stat....

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.... filed challenging the final order on notice under Section 73 of CGST/ SGST, the remedy available now to the petitioner is to file an appeal under Section 107 of GST Act, 2017. 4. I have heard learned counsel for the parties and also perused the record. 5. Undisputedly, upon scrutiny, notice under Section 61, notice in FORM GST ASMT-10 was issued to the petitioner on 11.08.2021 followed by show-cause notice under Section 73 of CGST/ SGST Act and the respondent authority by impugned order had determined the tax liabilities, interest and penalty upon the petitioner under Section 73(9) of CGST/ SGST Act and made demand of the amount mentioned therein. Section 107 of the GST Act, 2017 provides for appeal to appellate authority against the ord....