TaxTMI 
TaxTMI 
2025 (6) TMI 347
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....s been filed by the Petitioner - Pankaj Garg under Articles 226 and 227 of the Constitution of India seeking to quash the Document/Show Cause Notice dated 19th November, 2024 along with its attachments, as also seeking to quash the ex-parte order dated 19th February, 2025 (hereinafter 'impugned order') passed under Section 73 (9) of the Central Goods and Services Tax Act (hereinafter 'the Act'). 4. The present case is a curious case 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....
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....gal International and Gupta Metals. 8. It is submitted that Mangal International is the Sole Proprietorship concern of one Mr. Rahul Kumar, who has given a statement to the Department that his PAN Card has been wrongly utilized and in fact, he has not had any transaction with the Petitioner. However, on a query from the Court, Mr. Batra, ld. Counsel concedes that the title of the document is, in fact, wrongly described as 'Summary of Show Cause Notice'. 9. The Court has heard the matter. It is noticed that the proceedings emanate from a letter which is uploaded on the dashboard of the Petitioner's GST portal. For ease of reference, a screenshot of the portal is extracted below: 10. A perusal of the above image clearly indicates that the ....
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....usal 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 Notices that are duly served. (ii) Three reminder notices are issued, which also clearly s....
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....ith the Statement of the determination of tax to be issued in terms with Section 73 (3) of the Central Act or the State Act. In the instant writ petitions, the attachment to the Summary of Show Cause Notice in GST DRC-01 is only the Statement of the determination of tax in terms with Section 73 (3). The said Statement of determination of tax cannot substitute the requirement for issuance of the Show Cause Notice by the Proper Officer in terms with Section 73 (1) of the Central or the State Act. Under such circumstances, initiation of the proceedings under Section 73 against the petitioners in the instant batch of writ petitions without the Show Cause Notice is bad in law and interfered with." 15. A perusal of the above judgment reveals th....