TaxTMI 
TaxTMI 
2023 (11) TMI 1205
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....on of India assails the show cause notice dated 03.09.2022 (Annexure P/2) and the subsequent order of demand dated 12.09.2022 (Annexure P/3) both issued u/s. 73 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act"). 2. Pertinently, this Court while taking cognizance of this matter on 01.12.2022 restrained the respondents from taking coercive steps against petitioner pursuant to impugned show cause notice (Annexure P/2) and impugned order of demand (Annexure P/3). 3. Learned counsel for rival parties are heard on the question of admission so also final disposal. 4. Shri Gopal Mundhra, learned counsel for petitioner has though pleaded several grounds but restricts his arguments to the ground of denial of reasonab....
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....or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. (2) The proper officer shall issue the notice under subsection (1) at least ....
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....section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under subsection (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, ....
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....in accordance with the Act and Rules framed thereunder. 5.3 A notice u/s. 73 (1) is mandated to be issued at least three months prior to the time limit specified in sub-section (10) of Section 73. 5.4 Sub-section 73(3) stipulates next step that after issuance of notice u/s. 73(1) the proper officer may serve a statement containing details of tax not paid /short paid/erroneous refund or input tax credit wrongly availed or utilized for such period other than those covered under sub-section (1). 5.5 Section 73(5), (6), (7) and (9) relate to opportunity to be given by show cause notice to the noticee to deposit tax interest and benefit as specified in the notice, within 30 days and the eventuality of compliance, part compliance or non-....
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....hich persuaded the show cause notice issuing Authority to form a prima facie opinion against petitioner. 8.1 The obligation of the Proper Officer to serve a statement on the noticee as per Section 73(3) is only in such cases which are not covered u/s. 73(1). 8.2 From bare perusal of the impugned show cause notice (Annexure P/2) and order (Annexure P/3), it is not evident as to whether show cause notice was issued in cases covered by Section 73(1) or not. 8.3 Thus, it would be appropriate to leave this aspect for the competent authority to decide it at its level. 9. The third ground raised by the petitioner is that the impugned show cause notice (Annexure P/2) is not pregnant enough as regards foundational material to enable a re....