TaxTMI 
TaxTMI 
2025 (7) TMI 1703
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....dated 28.08.2024 with respect to Financial Year 2019-20 as the same has been passed without granting any opportunity of hearing as contemplated under Section 75(4) of the BGST Act, 2017 and also without service of any notice, much less, show cause notice by any mode of service as contemplated under Section 169 of the BGST Act, 2017; (b) For holding that passing of the ex parte impugned assessment order dated 28.08.2024 without granting an opportunity of hearing as contemplated under Section 75(4) of the BGST Act, 2017 is violation of principle of natural justice and the impugned assessment order is liable to be quashed; (c) For holding that as the Petitioner Firm was not served with the purported show cause notices or the impugned ex parte assessment order by a valid mode of service as contemplated under Section 169 of the BGST Act, 2017, the same amounts to principle of natural justice and the impugned order is liable to be quashed and set aside; (d) For holding that mere uploading of Notices under the heading of Additional Notices and Orders' on the GST portal cannot be considered to be a valid mode of service of notice as required under Section 169 of ....
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.... common portal under the heading 'Notice and Orders' so copy of this screenshot of the GST Portal of the petitioner has been enclosed as Annexure 'P/1' to this writ application. 7. Learned counsel submits that on further verification, under the heading 'Additional Notices and Orders', the petitioner firm learnt that altogether ten documents were uploaded on various dates. Thus, it appeared that SCNDRC 01 was uploaded on GST Portal under the heading 'Additional Notices and Orders' on 21.05.2024. No intimation of DRC-01A is present. The petitioner found that it was an ex parte assessment order under Section 73(9) of the BGST Act, 2017 and the same was uploaded under the heading 'Additional Notices and Orders'. The order was followed with DRC 07 i.e. the summary of order under Section 73 whereby a total demand to the tune of Rs. 7,21,819.00/- including interest and penalty was raised against the petitioner firm. Thereafter, a proceeding for recovery was initiated. 8. Learned counsel submits that Section 169 of the BGST Act, 2017 deals with the provision of service of notice in certain circumstances. Section 169(1) provides the methods for service of any decision/order/summons/ n....
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....ned which clearly shows that no date of personal hearing was given in the notice. Thus, it is submitted that ex parte assessment order is bad in law and the same is liable to be set aside. Submissions on behalf of Respondents 12. A counter affidavit has been filed on behalf of contesting respondent no. 6 sworn by the Deputy Commissioner, State Tax, Saran Circle-1, Chapra. It is the case of the respondent that the petitioner filed GST Return for the year 2019-20. Subsequently, it was detected by the respondent Assessing Authority that the petitioner had availed input tax credit in excess of its eligibility as per GSTR-2A. On the basis of the discrepancy, the Respondent Assessing Authority served a show cause notice dated 21.05.2024 under Section 73 of the CGST/BGST Act on the petitioner through GST Portal. It is stated that the petitioner did not act or respond to the show cause. This resulted into creation of the aforesaid demand comprising tax, interest and penalty vide order dated 28.08.2024. The petitioner did not assail the assessment order in statutory appeal and has filed the present writ application. The contention is that the writ application is fit to be rejected on ....
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....hearing, it has been pointed out by learned counsel for the petitioner that while 20.06.2024 was fixed for filing of the show cause, if the Assessing Officer would have formed an opinion after going through the show cause that an adverse order is to be passed, in that circumstance as per mandate of Section 73(9), he was required to give an opportunity of personal hearing. In this case, all that was provided in the notice (Annexure 'P/3') was a date for filing of the show cause but even this was not duly served. Consideration 19. Having heard learned counsel for the petitioner, learned counsel for the State as also on perusal of the records, this Court finds that so far as mode of service of notice is concerned, there is no denial of the fact that notice and order were uploaded under the heading 'Additional Notices and Orders'. On perusal of the counter affidavit, it appears that so far as the uploading of summary of assessment orders in the form of DRC 07 is concerned and the notices pertaining to return module comprising GST DRC 01B and GST DRC-01C are concerned, those are required to be uploaded under the heading 'Notices and Orders'. 20. In the case of M/s Lord Vishnu C....