2025 (7) TMI 1201

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....istant Commissioner of State Tax, Guwahati-B-9:Guwahati-B:Guwahati Zone-B:Assam, respondent No. 3, has issued the summary of show cause notice dated 28.09.2023 without issuing any show cause notice under Section 74 (1) of the CGST Act, 2017 and the summary of the order dated 29.12.2023. It is further case of the petitioners that they have sought for an opportunity of hearing, however, without giving any opportunity of hearing, the summary of the order has been passed. 3. The respondents have filed an affidavit and submitted that there was a summary of show cause notice, but no show cause notice in terms of Section 74(1) of the CGST Act, 2017 was issued. 4. Both the learned counsels for the parties submit that similar issue has already....

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....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. (C) It is also noticed that the Show Cause Notice and the Statement in terms with Section 73 (1) and 73 (3) of both the Central Act or the State Act respectively are required to be issued only by the Proper Officer as defined in Section 2 (91). Additionally, the order under Section 73 ....

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....at the respondent authorities were under the impression that issuance of attachment of the determination of tax which was attached to the Summary of the Show Cause Notice would constitute a valid Show Cause Notice. Under such circumstances, in the interest of justice, this Court while setting aside the impugned Orders-in-Original as detailed out in the Appendix, grants liberty to the respondent authorities to initiate de novo proceedings under Section 73, if deemed fit for the relevant financial year in question. This Court further observes and directs that the period from the date of issuance the Summary of the Show Cause Notices upon the petitioners till the date a certified copy of the instant judgment is served upon the Proper Officer, ....