TaxTMI 
TaxTMI 
2022 (12) TMI 590
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....the impugned order dated 4.8.2021 (Annexure-3) and the impugned notice of demand issued under Form DRC-07 dated 5.8.2021 (Annexure-4) and also the summary of show cause notice dated 3.11.2020 (Annexure-1) on the ground that the same has been issued without following the due provisions of Jharkhand Goods and Service Tax (hereinafter referred as JGST Act). 3. The facts of the case as enunciated in the instant writ application is that the petitioner is a company engaged in providing service in relation to mining and works contracts holding GSTIN No.20AABCT6759R1ZR. The petitioner receives various goods and services being inputs and/or input service to the outward supplies against valid GST invoices. The petitioner in terms of Section 16 of th....
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....k input tax credit in excess of the GST paid on the inward supplies effected in 2019-20. During the scrutiny of its returns, the jurisdictional State GST authority, on discovering the mismatch of the Form GSTR 2A and Form GSTR 3B returns for the financial period 2019-20, issued a Summary of Show Cause Notice dated 03.11.2020 to the company alleging that it had taken excess input tax credit during the said period to the alleged extent of Rs. 5,60,47,266.51. It is specific case of the petitioner that the Summary of the Show Cause Notice was not accompanied by a Show Cause Notice, and no copy of any Show Cause Notice to which the said Summary pertains was or has been received by the Petitioner company to date. The Company replied to the said....
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....much as, no notice under Section 142(1) of the Act has been issued and only a summary of show cause notice dated 03.11.2020(Annexure01) has been issued to the petitioner. He further draws attention of this Court towards Form GST ASMT-10 and submits that there it was categorical mentioned that if no explanation is received by the due date mentioned in the said notice is revenue will proceed in the matter in accordance with law. However,only a summary of show cause notice was issued andno show cause notice was issued in terms of Section 73 (1) of the JGST Act. He further submits that the petitioner company replied to the said summary of show cause notice by its letter dated 10.3.2021 denying that any excess Input Tax Credit availed and furth....
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....turn furnished by the petitioner under Section 61 of the Act a notice of intimation in the form prescribed under Form ASMT-10 was served upon the petitioner intimating discrepancies in the return vide reference No.3473 dated 27.4.2020 and since the petitioner failed to respond to the aforesaid notice it was presumed that the petitioner has nothing to say in the matter and hence proceeding under Section 73 was initiated against the petitioner which is in accordance with law as contemplated under sub-Section 3 of Section 61 of the Act. Though he could not defend the fact that proper show cause notice has not been served to the petitioner before issuance of summary of show cause notice in Form DRC-01, however learned counsel tried to justify ....
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.... Show Cause Notice in FORM DRC-01. However the Hon'ble Court may appreciate the fact that the proper Officer has already intimated the Petitioner through the Notice in FORM ASMT-10 that if the Petitioner fails to furnish his/her explanation within the time as intimated, the proceeding in accordance with law i.e. under Section 73 will be initiated without any further reference in this regard." 6. Having heard learned counsel for the parties and after going through the documents available on record and the averments made in the respective affidavits, especially in paragraph 7 & 10 of the counter affidavit quoted hereinabove, it clearly transpires that admittedly; the show cause notice in terms of Rule-142(1) of the JGST Rules has not been se....