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2024 (9) TMI 1215

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....f the reply given pursuant to the notice given under GST DRC-01A. 2. It is contended by learned counsel for the petitioner that as per Rule 142 (1A) of the Rajasthan Goods & Service Tax (RGST)/Central Goods & Service Tax (CGST) Rules, 2017 (for short "Rules of 2017), notice is to be served and if reply is given under Rule 142 (2A) of the Rules of 2017, the authorities are required to consider the reply before issuing show cause notice under Rule 142 (1) (a). 3. It is also contended that there is no provision under the Rules or the Act for affording an opportunity of hearing. The Calcutta High Court has interpreted the provisions and has held that in pre-show cause intimation also, the authorities are required to afford an opportunity of h....

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....on referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A. 7. It is further contended that there is no provision under the Rules for affording an opportunity of hearing or hearing the person referred to in sub-rule (1A) of Rule 142 of the Rules of 2017. It is contended that after a show cause notice is issued under Rule 142 (1) (a) and reply of the same is received, there is a provision for affording an opportunity of hearing, but there is no such provision under Rule 142 (1A) and Rule 142 (2A) of the Rules of 2017. 8. Learned Additional Advocate General has placed reliance on judgme....

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....Guwahati Carbon Ltd., it was concluded; "The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition under Article 226 of the Constitution", while in Malladi Drugs & Pharma Ltd. vs. Union of India, it was observed:- "...The High Court, has, by the impugned judgment held that the Appellant should first raise all the objections before the Authority who have issued the show cause notice and in case any adverse order is passed against the Appellant, then liberty has been granted to approach the High Court......in our view, the High Court was absolutely right in dismissing the writ petition against a mere show-cause notice." 15. It is thus well set....

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....es of 2017 is, basically, only a communication, which the 'proper officer', if he feels so, may give. The right of the assessee arises only after issuance of a show cause notice under Rule 142 (1) (a) of the Rules of 2017, in which case there is provision under the Rules for affording an opportunity of hearing. Affording opportunity of hearing at different stages was not contemplated by the legislature and thus, we beg to differ from the judgments cited at bar, by learned counsel for the petitioner. The RGST/CGST Act and Rules having financial implications have to be interpreted in the manner as promulgated. The Apex Court in the case of Ajmera Housing Corporation & Ors. Vs. Commissioner of Income Tax:2010 INSC 535 observed that it is trite....