2024 (12) TMI 1648

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....ome to be confirmed against the writ petitioner. 2. The record would reflect that upon receipt of a Show Cause Notice [SCN] dated 29 May, 2024, the petitioner had furnished a response and it is thereafter that the Goods & Services Tax [GST] Officer has proceeded to dispose of the matter by observing as follows : "Annexure to Order (u/s 73(9) of CGST/DGST Act, 2017) Tax Period : April, 2019-March, 2020 Whereas, a notice GST DRC-01 was issued to the taxpayer for the Financial Year 2019-20 along with the details of proposed tax, interest and Penalty with the direction to pay the due tax along with interest and Penalty along with opportunity of personal hearing. And whereas, the taxpayer was also ....

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....ion in the following terms : "1. The writ petitioner is aggrieved by the final order dated 16 August, 2024 passed by the Assistant Commissioner under Section 73 of the Central Goods and Services Tax Act, 2017. 2. The aforesaid order was preceded by the issuance of a Show Cause Notice and pursuant to which the petitioner had submitted a detailed response. The Assistant Commissioner had thereafter proceeded to frame a final order which reads as follows : "The taxpayer M/s. Xerox India Limited, GSTIN-07AAACM8634RIZT was served upon a notice under section 73 of CGST/DGST Act, 2017 regarding (Voluntary Payment Intimation, if applicable) along with GST DRC-0l vide reference No. ZD0705240298761 (Summary of SCN) on 27-5-2....

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.... reply filed was "not comprehensible, conceivable, not perspicuous and is ambiguous". This clearly exhibits an abject non-application of mind and the officer repeatedly employing identical phraseology to deal with such matters. 4. Despite caution having been sounded by us of the said language having attained the status of a template and the concerned officer having chosen to replicate an identical pattern while framing orders, in Indian Highways Management Company Limited v. Assistant Commissioner & Anr., we find that the officer has failed to make any amends. 5. Accordingly, while we are convinced that the impugned order being wholly unreasoned is liable to be set aside on this short score alone, we also require Mr. Aggar....