2023 (5) TMI 749

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.... 03.05.2019 and Annexure P-4 dated 30.08.2019 issued by Appellate Authority & Joint Commissioner, State Tax, Sagar Division, respectively. 2. Principal ground of challenge to show cause notice, issued vide Annexure P-1 dated 28.03.2019 under Section 74(1) of GST Act, is that it does not satisfy the requirements of the said provision r/w Rule 142 of GST Rules. 3. Learned counsel for rival parties are heard on the question of admission and also final disposal. 4. It is the contention of counsel for the petitioner that the show cause notice (Annexure P-1) was vague to the extent of not communicating the relevant information and material thereby disabling the petitioner to respond to the same, and therefore, all consequential actions o....

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.... of the Act. 10. As we are of the considered view that the impugned show cause notice in both the cases does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice, the challenge is maintainable in exercise of writ jurisdiction of this Court. Accordingly, the summary of show-cause notices dated 12.09.2018 issued in Form GST DRC-01 at Annexure-4 (in both cases), the orders dated 14.05.2019 issued under section 74(9) of JGST Act (in both cases) and also the final orders dated 18.10.2021 passed after rectification at Annexure-09 (in both cases), are hereby quashed and set aside. However, since this Court has not gone into the merits of the challenge, respondents are at ....