TaxTMI 
TaxTMI 
2026 (5) TMI 1018
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....PM0352L1Z7. 3. The petitioner has approached this Court by the instant writ petition to assail a Summary of Order dated 30.04.2024 passed by the respondent no. 3 purportedly in exercise of powers conferred under Section 73 of the Assam Goods and Services Tax [AGST] Act, 2017. One of the grounds on which the Summary of Order dated 30.04.2024 has been challenged is that there is no proper and prior Show Cause Notice prescribed under sub-section [1] of Section 73 of the AGST Act, 2017 and the petitioner was only served with a Summary Show-Cause Notice dated 18.12.2023 in Form GST DRC - 01, which was also not in conformity with Section 73 read with Rule 142[1][a] of the AGST Act, 2017. It is stated that after issuing the Summary Show Cause Notice on 18.12.2023 and passing of the impugned Order dated 30.04.2024, the petitioner has been served with a Show Cause Notice for cancellation of Registration on the ground of unpaid liabilities and its Registration has been suspended w.e.f. 08.01.2026. 4. For ready reference, Section 73 of the Central Goods and Services Tax [CGST] Act, 2017 and sub-rule [1] of Rule 142 of the Central Goods and Services Tax Rules, 2017, which provisions are ....
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....] or, as the case may be, the statement under sub-section [3], in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. [7] Where the proper officer is of the opinion that the amount paid under sub-section [5] falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section [1] in respect of such amount which falls short of the amount actually payable. [8] Where any person chargeable with tax under sub-section [1] or sub-section [3] pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. [9] The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order. [10] The proper officer shall issue the order under sub-section [9] within three years from the due date for fur....
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.... [ii] Whether the determination of tax as well as the Order attached to the Summary of the Show Cause Notice in GST DRC-01 and Summary of the Order in GST DRC-07 can be said to be the Show Cause Notice and Order respectively? [iii] Whether the impugned orders under Section 73[9] of the State Act is in conformity with Section 75[4] of the State Act and is in consonance with the principles of natural justice? 8. The said batch of writ petitions has been disposed of by a common Judgment and Order dated 26.09.2024 with the following conclusions :- CONCLUSION 29. On the basis of the above analysis and determination, this Court disposes of the instant batch of writ petitions with the following observations and directions:- [A] The Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73[1] of the Central Act as well as the State Act. Irrespective of issuance of the Summary of the Show Cause Notice, the Proper Officer has to issue a Show Cause Notice to put the provision of Section 73 into motion. [B] The Show Cause Notice to be issued in terms with Section 73 [1] of the Central A....
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....this Court interfered with the impugned orders and hence set aside and quashed the same. It is also relevant to take note of that 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, be excluded while computing the period prescribed for passing of the order under Section 73 [10] of the Central Act as well as the State Act as the case may be. 9. The parties are not in disagreement on the facts that in the case in hand, there was a Summary of Show Cause Notice in Form GST DRC-01, appended as Annexure....