TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 347
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.... where the Petitioner seeks to describe the Document/Show Cause Notice dated 19th November, 2024 and summary thereof, issued by the Respondent-Delhi GST Department (hereinafter 'Department'), as not being a valid Show Cause Notice under Section 73 of the Act on two grounds; (i) that the title of the Show Cause Notice reads - `Summary of Show Cause Notice'; and (ii) that there is actually no Show Cause Notice given to the Petitioner. 5. Mr. Vikas Jain, ld. Counsel appearing for the Petitioner submits that the Department has in fact not served any Show Cause Notice on the Petitioner and, therefore, the Petitioner was not under any obligation to reply to the same. The reason why ld. Counsel argues so, is because, apart from the Form GST DRC-01, there is merely a summary which is attached to the said Form and there is no Show Cause Notice which is attached. Ld. Counsel has taken pains to take the Court through two decisions in support of his case, which are as under : (i) Construction Catalysers vs. State of Assam [W.P.(C) 3912/2024 decided on 26th September, 2024]; (ii) Metal Forgings and Another vs. Union of India [(2003) 2 SCC 36]. 6. He has....
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.... under which tax has been demanded concludes as under : "Therefore, it is proposed to assess the registered taxpayer for the net tax payable indicated above under Section 73 of the CGST/SGST/IGST Act. The registered taxpayer may therefore pay the tax along with interest and penalty as per applicable provisions of CGST/SGST/IGST Act and Rules and reply accordingly in DRC06 within stipulated time. The reply filed will be considered before passing the final assessment orders." 12. A conjoint perusal of the above documents clearly shows: (a) that there is a notice under Section 73 of the Act; (b) It is described as a Show Cause Notice in the dashboard; (b) that the Title wrongly states summary of Show Cause Notice; (c) that a reply is expected from the Assessee. After having perused the above documents, it is clear that any Assessee, who is regularly using the GST portal clearly would know that the description on the same is stated as show cause notice and summary thereof; 13. Further, the following aspects are also relevant: (i) The watermark on the disputed document clearly states 'Notice' as is done so in most Show Cause....
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.... the matter under consideration, only a DRC-01 along with a summary was furnished to the Petitioner, and no formal Show Cause Notice was issued. It was in those specific circumstances that the Show Cause Notice was quashed. However, the facts of the present case are clearly distinguishable. It is well settled that an incorrect description of a document, by itself, does not negate its substantive content. In such situations, it is the substance of the document that must prevail over its form. The dashboard is clear, the watermark with the word 'notice' is clear and prominent and there can be no doubt that the document in question was a notice under Section 73 of the Act. A form DRC-01 is itself in the nature of a notice to show-cause. The said summary states that it is a Show Cause Notice under Section 73 of the Act. The reminders which were given to the Petitioner also made it clear that the earlier document was a Show Cause Notice. Under such circumstances, the plea that the document is not a Show Cause Notice is a completely frivolous and a specious plea being taken by the Petitioner, to simply justify the non-filing of its reply. 16. While there is no doubt that the Departmen....
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....t 2 78 FORM GST DRC - 01 [See rule 100(2) & 142(1)(a)] Reference No. - ZD0711240162107 Date - 19-11-2024 tice GSTIN/ID: 07AKEPG1947J1Z5 Name: PANKAJ GARG Address : 1/1536/D-12, GROUND FLOOR, GALI NO 4, FRIENDS COLONY SHAHDARA, East Delhi, Delhi, 110095 Tax Period : APR 2020 - MAR 2021 Act/ Rules Provisions - CGST/SGST ACT 2017 Section / sub-section under which SCN is being issued - 73 (a) Brief Fact of the Case : AS PER ATTACHMENT (b) Grounds : AS PER ATTACHMENT (c) Tax and other dues : (Amount in Rs. Sr. No Tax Rate (%) Turnover Tax Period AC POS (Place of Supply? Interest Penalty Fee Others Total From To 1 2 3 4 5 6 10 11 12 13 1 0 0.00 APR 2020 MAR 2021 SGST NA 12.06.937. 8,98,755.00 1,20,694.00 0.00 0.00 22,26,386.00 2 0,00 APR MAR CGST NA 12,06,937. 8,98,755.00 |1,20,694.00 0.00 | 22,26,386.00 79 2020 |2021 00 24,13,874. 00 8 17,97,510. 2.41,388.00 0.00 44.52.772.00 Show Cause Notice is attached. Supporting documents attached by officer: Ward_77_7_2020-21_07AKEPG1947J1Z5_0_20241119_085312_344.pdf : SON Details of personal hearing and due date to file reply. Sr. No Description Particules ....
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....current FY (S.No. 1+2+3+4-5- 6) 12672468 12672468 0 C 25344936 8 ITC avalled in current FY as per 4C of GSTR-3B 12712929 12712929 C 25425858 9 Net excess ITC availed (S. No. 8-7) 40461 40461 0 ( 80922 ITC from ISD (GSTR-2A/6G of GSTR-09) . ITC clalmed from cancelled dealers, return defaulters & tax non payers: Under Sec 16(2)(c) every registered person shall be entitled to take credit of ITC on supply of goods or services to him subject to the condition that the tax charged in respect of such supply has been actually paid to the Government either in cash or through utilization of ITC admissible in respect of such supply. However as seen from the office records, it is observed that you have taken ITC from the tax payers who have not paid tax on their outward supplies to you. 82 S.No ISSU SGST CGST 82 IGST CESS Total 1 2 3 4 5 6 7 1 Supplier registration cancelled before date of invoice 1166476 1166476 0 0 2332952 2 Supplier failed to file GSTR-3B and did not pay tax on the invoices declared in GSTR-01 0 C 0 0 0 3 Supplier filed GSTR-3B with Nil turnover and did not declare or pay tax corresponding to the invoices declared in GSTR-01 ( 0 C C ....