TaxTMI 
TaxTMI 
2022 (9) TMI 606
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....hing/setting aside the Summary of show cause notice, contained in Form GST DRC-01 vide Reference No. 96 dated 04.06.2020 for the Assessment Year 2017-18, including copy of the show cause notice contained in Reference No. 95 dated 04.06.2020, both issued by Respondent No.4 (as contained in Annexure 5 and 5/1 respectively), wherein Respondent No.4, at the stage of show cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fastening liability towards tax, interest and penalty upon the petitioner. (ii) For issuance of further appropriate writ/order/direction for quashing/setting aside the purported Show cause notice issued in Form GST DRC-02 contained in Reference No. 97 dated 04.06.2020 for t....
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....Jharkhand Goods and Service Tax Act, 2017 (hereinafter to be referred as 'JGST Act' for short) was carried out in the business premises of the petitioner. In the inspection report observations were made that the petitioner has claimed excess ITC and has made certain claims of ITC which were not available to it. In the said inspection report it was suggested that the petitioner, without actual receipt of goods has availed the benefit of ITC only on the basis of paper transaction. The case of the petitioner is that the copy of those documents being Intelligence Note No. 75 dated 12.06.2019 and authorization contained in INS No. 590 dated 09.07.2019 were not handed over to the petitioner. In the said inspection report it was further mentioned ....
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.... entire issue and has fastened the liability upon the petitioner, but even no direction was given to the petitioner to file its representation/reply to show cause notice and even no date of hearing was fixed by the respondent- 4. From perusal of Annexure-5, which is the show cause notice in terms of Section 74 (1) and 74 (3) of the Act, it transpires that though in the said show cause notice it was mentioned that the petitioner was given opportunity to file its reply up till 03.07.2020, but no date was fixed for personal hearing. Subsequently, adjudication order was passed by respondent No.4 under Section 74(9) vide Reference No. 145 & 145(2) dated 06.07.2020. Consequently, two separate demand notice in form of summary orders contained in ....
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....ged before the appellate authority. Learned counsel further reiterated the averments made in the counter-affidavit with regard to merits of the case; however, he could not dispute the fact that no personal hearing was granted to the petitioner. However, he contended that petitioner has produced some document and he was having every opportunity to submit the detailed book of accounts but he failed to do so; as such the petitioner may be directed to approach the appellate authority. 8. Having heard learned counsel for the parties and after going through the averments made in the respective affidavits and the documents annexed therein, it appears that admittedly; no opportunity of personal hearing has been granted to the petitioner and he wa....
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....ation of liability under Section 74 (5) of the Act was issued on the same date i.e. 25.02.2020, thereafter, on 04.06.2020 summary of show cause notice in the form of DRC-01 along with show cause notice was issued, fixing the date as 03.07.2020 for filing reply and thereafter, without giving any opportunity of hearing and without fixing any date for hearing adjudication order has been passed on 06.07.2020. Here lies the lacuna committed by the respondents in non-compliance of the statutory provisions of the JGST Act and also the settled principles of natural justice. The issue of reasonable opportunity has been dealt in detail in the case of NKAS Service Pvt. Ltd. reported in 2021-VIL-732-Jhar. Further, in the case of Godavari Commodities L....