TaxTMI 
TaxTMI 
2023 (10) TMI 1246
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....ge in the writ petition is to the order, dated 31.03.2022, which is a combined assessment order for tax, penalty and interest, passed by the 1st respondent for the assessment period from 01.07.2017 to 31.03.2020 for the financial year 2017-18, 2018-19, 2019-20 & 2020-21. Inter alia, the main thrust of argument of learned counsel for the petitioner is that no show cause notice was issued in terms of Rule 142 (1A) of the Central Goods and Services Tax (CGST) Rules, 2017, as per which, the proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-Section (1) of Section 73 or sub-Section (1) of Section 74, as the case may be, communicate the details of any tax, interest and penalty as asce....
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.... some time thereafter, the concerned file was transferred to the 1st respondent, who issued a show cause notice in FORM GST DRC-01 under Section 74(1) of APGST Act, 2017 to the petitioner on 05.11.2021 for the period from 01.07.2017 to 31.03.2021 and thereafter no further action was taken. Learned Government Pleader would further submit that the petitioner filed a reply on 22.12.2021 and thereafter, the 1st respondent passed the impugned assessment order, dated 31.03.2022, narrating the irregularity in payment of GST. 05. Learned Government Pleader has fairly admitted that after receiving the file, the 1st respondent straight away issued notice under Section 74(1) of APGST Act, 2017 on 05.11.2021 in FORM GST DRC-01 for the assessment perio....
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....dent and later by the 1st respondent and the impugned order passed by him and also the relevant provision under Rule 142(1A) of CGST Rules, 2017. 10. For convenience, it is expedient to extract Rule 142 (1A) as it stood prior to the amendment which reads thus: "the proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under subsection (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A." 11. Thus, as can be seen, prior to the amendment, Rule 142(1A) of CGST Rules, 2017 reads that the proper officer shall, before service of notice on the per....
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....n that regard. 14. Needless to emphasize the aforesaid tax demand covers both the pre-amended and post-amended period of Rule 142(1A) of CGST Rules. It appears that the petitioner submitted a reply dt.22.11.2021 and thereafter the impugned assessment order dated 31.03.2022 came to be passed by the 1st respondent. 15. In this backdrop, now the contention of the petitioner is mainly against the show cause notice dt.05.11.2021 issued by the 1st respondent for the tax period 01.07.2017 to 31.03.2021. His contention is that since the said show cause notice covers both pre-amended and post-amended period, the 1st respondent ought to have issued a tax intimation under Rule 142(1A) before issuing the impugned show cause notice dt.05.11.2021 and s....