2026 (8) TMI 1497

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....re, D.A.G., Ms. Mrinal Gopal Elker, AOR, Mr. Sai Shashank, Adv., Mr. S. Dwarakanath, A.S.G., Mr. Gurmeet Singh Makker, AOR, Mr. Kartikeya Asthana, Adv., Mr. Karan Lahiri, Adv., Mr. Seema Bengani, Adv., Mr. S. Vijay Adithya, Adv. ORDER Leave granted. 2. We are, in this appeal, concerned with the Show Cause Notice (SCN) issued by the respondent-department for the assessment year 2018-19 dated 13.06.2025. The question arising is as to whether the notice can be one deemed to have been issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) read with Madhya Pradesh Goods and Services Tax Act, 2017 (MPGST Act). 3. The assessee, who is the appellant herein, would submit that a notice issued under Section 74 c....

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....elevant to such proceedings. Sub-section (1) of Section 44 provides for furnishing an annual return within such time and in such form and in such manner as is prescribed. Rule 80 of the CGST Rules prescribes the furnishing of an annual return for every financial year as specified under Section 44 electronically on or before the 31st day of December following the end of such financial year. Hence, for the relevant assessment year 2018-2019, the annual returns were to be filed on or before 31.12.2019. 7. The CGST Act came into force on 01.07.2017 and initially for reason of fresh introduction of the electronic systems, the last date for filing annual returns was extended for the years commencing from 2017-2018 onwards by notifications issu....

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....nspection was conducted in the premises of the assessee and statements were recorded from the Accountant, Authorized Signatory and the Director of the assessee on various dates. It is alleged that in the very many hearings scheduled between 01.09.2022 and 07.02.2025; on 20 occasions, the assessee did not appear. A draft notice-cum-investigation report dated 03.03.2025 was prepared and an intimation under Section 142 (1A) dated 29.04.2025 was issued to the petitioner. The petitioner raised preliminary objections by response dated 14.05.2025 specifically pointing out that the draft notice has not been served on them. The draft notice was served on 27.05.2025 based on which additional response was submitted by the petitioner. It was later that....