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2022 (7) TMI 70 - HC - GSTSublato fundamento cadit opus - Absence of proper show-cause notice - Interest liability - delay in furnishing GSTR-3B return - Liability to be imposed without any adjudication proceeding under Section 73 or 74 of the CGST Act which has been done admittedly or not - HELD THAT - These writ petitions are fully covered by the judgment rendered by this Court in the case of M/S NARSINGH ISPAT LIMITED THROUGH ITS DIRECTOR SRI AJAY KUMAR SINGH VERSUS UNION OF INDI A THROUGH THE SECRETARY, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) , NEW DELHI, THE SPECIAL SECRETARY MEMBER, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GOODS SERVICES TAX CENTRAL EXCISE, RANCHI COMMISSIONERATE, RANCHI, THE DEPUTY COMMISSIONER OF STATE TAX GST, JAMSHEDPUR, THE SECRETARY CUM COMMISSIONER OF STATE TAXES, RANCHI 2022 (3) TMI 1047 - JHARKHAND HIGH COURT and R.K. TRANSPORT PRIVATE LIMITED, PHUSRO, BOKARO. VERSUS THE UNION OF INDIA THROUGH THE PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE, RANCHI., ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE, RANCHI. 2022 (2) TMI 1051 - JHARKHAND HIGH COURT . It was held in the above cases that Since the proceedings have been held to be vitiated on failure to follow the principles of natural justice and the procedure prescribed under section 73(1) of JGST Act, 2017, no comments on the merits of this contention raised by the petitioner is made at this stage. The impugned Summary of the Order contained in Form GST DRC-07 dated 26.02.2020 in the respective writ petitions relating to different tax periods in question are accordingly quashed - Learned counsel for the Respondent-State is not in a position to dispute the application of ratio rendered by this Court in the case of Narsingh Ispat Limited and R.K.Transport Pvt. Ltd. Post these cases on 27th June, 2022 under the heading For Orders .
Issues: Application of legal judgments in a writ petition, reliance on previous court decisions, absence of proper show-cause notice.
Analysis: 1. Application of Legal Judgments: The petitioner's counsel, Mr. K. Kurmi, argued that the factual background of the writ petitions aligns with a previous judgment by the court in the case of M/s Narsingh Ispat Limited Versus Union of India & others. He also referenced another judgment involving R.K. Transport Pvt. Ltd. The counsel relied on the legal maxim "sublato fundamento cadit opus" from the case of State of Punjab Vs. Davinder Pal Singh Bhullar to emphasize the importance of a proper foundation in legal proceedings. The Respondent-State's counsel did not contest the application of the court's previous judgments in the case at hand. 2. Reliance on Previous Court Decisions: The petitioner's counsel cited the case of UOI Vs. Madhumilan Syntex Pvt. Ltd to argue against the concept of estoppel against the statute. By referencing decisions from the Apex Court, the counsel aimed to strengthen the argument regarding the significance of adhering to legal principles and procedures. The acknowledgment of the relevance of previous court decisions by both parties indicates a shared understanding of the legal precedents governing the case. 3. Absence of Proper Show-Cause Notice: Mr. K. Kurmi highlighted the crucial role of a proper show-cause notice in legal proceedings. He contended that without a valid foundation in the form of a show-cause notice, any subsequent actions or decisions would lack legal validity. This argument underscores the importance of procedural fairness and adherence to legal requirements in upholding the integrity of judicial processes. The court's decision to schedule further proceedings under the heading 'For Orders' indicates a recognition of the need to address the issue of notice adequacy in the case. Overall, the judgment reflects a nuanced consideration of legal principles, precedents, and procedural requirements in the context of a writ petition. The parties' reliance on previous court decisions, coupled with the emphasis on foundational legal principles such as the necessity of a proper show-cause notice, underscores the significance of procedural fairness and adherence to established legal norms in the administration of justice.
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