TaxTMI 
TaxTMI 
2022 (7) TMI 703
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....ndents : Mr. Ashok Kr. Yadav, G.A-I [WPT 1239/22 & 1261/22] Mr. P.A.S. Pati, G.A-II [WPT 1263/22] ORDER All these writ petitions though relates to different petitioners, but common issues are involved. Therefore, they are being heard and decided by this common judgment. 2. In W.P (T) No. 1239/2022 relating to the tax period April 2018 to March 2019, petitioner has sought quashing of the show-cause notice dated 27.08.2020 (Annexure-2) issued under section 73 of JGST Act, 2017 (hereinafter to be referred as the 'Act of 2017'). Petitioner has also laid challenge to the Summary of show-cause notice of the same date issued in Form GST DRC-01 (Annexure-3). Petitioner has also challenged the Summary of the Order dated 12.12.2020 (Annexure-4) is....
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....ers are duly registered under the provisions of JGST Act, 2017. 6. Common ground taken in all these writ petition is that the show-cause notices at Annexure-2 in the respective writ petitions is in teeth of the provisions of Section 73(1) the Act of 2017 and the judgment rendered by this Court in the case of M/s NKAS SERVICES PRIVATE LIMITED Versus State of Jharkhand & others in W.P (T) No. 2659/2021 dated 09.02.2022. Summary of Show-Cause Notice cannot be a substitute of a proper show-cause notice as has been held by this Court in M/s NKAS SERVICES PRIVATE LIMITED (Supra). The show-cause notice does not strike out the relevant particulars and does not even enumerate the contravention which the petitioners have been called upon to reply. T....
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....in GSTR-2A, which are auto populated figure of inward supply for the taxpayer in the online GSTN portal, is dynamic in nature and changes upon filing of GSTR-1 by the suppliers / taxpayer. Thus, after filing of GSTR-1 by the suppliers, any changes made in the figures in GSTR-2A by the taxpayers was never brought to the notice of the Department either during adjudication stage or until filing of these writ petitions. Therefore, because of late filing of GSTR-1 by the suppliers, interest under section 50 of the Act of 2017 are required to be levied to prevent loss of revenue to the State Exchequer. It appears that there is no specific denial of the plea taken by the petitioners that no penalty of 100% of the tax dues can be levied in a proce....
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....of show cause notices contained in GST DRC-01 (Annexure-3 in the respective writ petitions) of the same date, proceeded to issue Summary of the Order dated 12.12.2020 and 14.12.2020 (Annexure-4 in the respective writ petitions). Respondents have also not brought on record any adjudication order. In this regard, the opinion of this Court rendered in the case of M/s NKAS SERVICES PRIVATE LIMITED Versus State of Jharkhand and others in W.P (T) 2659/2021 at paragraph-14 to 16 are profitably quoted hereunder: "14. We find that the show cause notice is completely silent on the violation or contravention alleged to have been done by the petitioner regarding which he has to defend himself. The summary of show cause notice at annexure-2 though can....
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....ise Act in the case of Shital International (supra) at para 19, extracted herein below: "19. As regards the process of electrifying polish, now pressed into service by the Revenue, it is trite law that unless the foundation of the case is laid in the show-cause 5. notice, the Revenue cannot be permitted to build up a new case against the assessee. (See Commr. of Customs v. Toyo Engg. India Ltd., CCE v. Ballarpur Industries Ltd. and CCE v. Champdany Industries Ltd.) Admittedly, in the instant case, no such objection was raised by the adjudicating authority in the show cause notice dated 22-6-2001 relating to Assessment Years 1988-1989 to 2000-2001. However, in the show-cause notice dated 12-12-2000, the process of electrifying polish fin....
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.....P (T) No. 2444 of 2021. 16. We are thus of the considered view that the impugned show cause notice as contained in Annexure-1 does not fulfill the ingredients of a proper show cause notice and amounts to violation of principles of natural justice. The challenge is entertainable in exercise of writ jurisdiction of this Court on the specified grounds as clearly held by the decision of the Apex Court in the case of Magadh Sugar & Energy Ltd. Vrs. State of Bihar & others reported in 2021 SCC Online SC 801, para 24 and 25. Accordingly, the impugned notice at annexure-1 and the summary of show cause notice at annexure-2 in Form GST DRC-01 is quashed. This Court, however is not inclined to be drawn into the issue whether the requirement of issu....