2024 (12) TMI 1394

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....ndents. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the notice issued in Form DRC-1 dated 29.09.2023 for the period of July 2017-March 2018 and the notice issued in Form GST DRC-01A dated 27.09.2023. 3. Learned advocate Mr. Paresh Dave for the petitioner submitted that this Court, by order dated 09.03.2022 in Special Civil Application No. 3796/2022 filed by the petitioner, quashed and set aside the orders dated 18.12.2021 and 27.12.2021 issued by the respondent in Form No. GST DRC-07 for the same period on the ground of breach of principle of natural justice and the matter was remanded back to the respondent-authority and the respondent-authority were directed to hear the ....

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....show cause notice against which DRC-07 order was passed which was quashed by this Hon'ble Court still exists. I respectfully say and submit that the said apprehension of the petitioner is totally misconceived in nature as this Hon'ble Court vide its order dated 09.03.2022 have quashed the DRC-07 order passed by the answering respondent and had directed the answering respondent to pass a fresh reasoned order dealing with each and every submissions of the petitioner. Therefore, once DRC-07 order is quashed and set aside, the respondent authorities would have to continue the exercise de novo and accordingly the answering respondent have issued a new DRC-01A on 13.09.2023 and issued DRC-01 on dated 29.09.2023." 5. Considering the ab....

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....et, Mr. Sharma, fairly submitted that the same is not reflected in the impugned orders. 7. We dispose of this writ application by quashing and setting aside the orders in Form GST-DRC - 07 dated 18.12.2021 and 27.12.2021 respectively (Annexure - F), passed by the Assistant Commissioner of State Taxes, Division - 3, Gandhinagar, and remit the matter to the Assistant Commissioner of State Tax, Division - 3, Gandhinagar, for fresh hearing of the matter. The impugned orders are accordingly quashed and set aside. 8. The Assistant Commissioner of State Tax, Division - 3, Gandhinagar, shall hear the writ applicants once again. This time, the Assistant Commissioner of State Tax, Division - 3, Gandhinagar, shall ensure that a reaso....

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....rfere at this stage. The petitioner may file the reply to the impugned show-cause notices within a period of six weeks from today and the respondent-authorities, after providing an opportunity of hearing to the petitioner, pass fresh de novo reasoned order as directed by this Court in the order dated 09.03.2022 after considering all the issues which may be raised by the petitioner before the adjudicating authority. We however, make it clear that earlier show-cause notices issued to the petitioner would therefore not survive and the respondent-authorities shall continue with the proceedings as per the impugned show-cause notices dated 27/29.09.2023 and complete exercise of adjudication within a period of twelve weeks from today. 9. At thi....