9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1165 - HC - GSTValidity of SCN - case of petitioner is that the SCN is vague and does not, contain any specific allegation against the petitioner and does not discloses as to on what basis the respondents are claiming the amount as demanded - HELD THAT - The counsel for the petitioner has drawn our attention to the said notice which does not clearly state whether the same has been issued on account of non-payment of tax; short payment of tax; erroneous refund of tax or; availment of erroneous input tax credit and its utilisation. All that emerges is that the petitioner s registration under the GST Act has been cancelled and consequently, notice has been issued. The impugned SCN stands withdrawn with liberty to issue a fresh one.
Issues:
Show cause notice validity and specificity Analysis: The petitioner challenged a show cause notice dated 21.11.2019, along with a demand for tax, interest, and penalty. The petitioner contended that the notice was vague and lacked specific allegations, making it unclear on what basis the amount was being claimed. The notice did not specify whether it was related to non-payment of tax, short payment of tax, erroneous refund of tax, or erroneous input tax credit utilization. It was highlighted that the notice only mentioned the cancellation of the petitioner's GST registration without providing further details. During the hearing, the counsel for the respondent, along with the GST Officer, acknowledged the deficiencies in the show cause notice. The GST Officer agreed to withdraw the impugned notice and assured the issuance of a fresh notice with proper particulars. Consequently, the original show cause notice was withdrawn, and the petitioner's grievance was addressed satisfactorily. As a result of the respondent's commitment to issuing a new show cause notice with specific details, the court disposed of the petition and application in favor of the petitioner. The case was resolved by withdrawing the initial vague notice and allowing the respondents to issue a fresh notice that clearly outlines the allegations and basis for the tax demand.
|
