2023 (12) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;ble Shri Justice Amar Nath (Kesharwani) For the Petitioner : Shri Prateek Jain - Advocate For the Respondents : Shri Darshan Soni - Government Advocate ORDER This writ petition u/Art. 226 of the Constitution assails the legality, validity and propriety of show-cause notice dated 20.04.2022 issued by Deputy Commissioner of State Tax, Seoni Circle, Chhindwara Division (Annexure-P/3) and the con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 22.04.2022 (Annexure-P/3) u/S. 73 of the M.P. GST Act, 2017 qua the tax period April, 2020 to March, 2021 proposing a demand of Rs. 46,72,08,082/- (including tax, interest and penalty). Along with the said show-cause notice (Annexure-P/3), a summary of show-cause notice was appended which reveals "brief facts of case and grounds" as scrutiny of return. This is followed by details of tax, int....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....obvious that the impugned show-cause notice contains enough material to enable petitioner/assessee to submit an effective reply so as to prevent the said show-cause notice from being sacrificed at the alter of principles of natural justice. The details in the show-cause notice satisfy the per-requisites prescribed in Form GST DRC -01 which is statutory in nature. Thus, the contents of the show-cau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provided to the petitioner/assessee. 5.1 This Court has already taken this view in a detailed order passed in Writ Petition No.26693/2022 (Raymond Limited Vs. Union of India and others). 6. However, what is noticeable in this case is that no such representation was made by the petitioner pursuant to the show-cause notice and, therefore, it is presumed that petitioner has no grievance against the....