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2020 (10) TMI 669 - HC - GSTValidity of impugned summary of show-cause notice - contention of the learned counsel for the petitioner is that the impugned summary of show-cause notice has been issued without issuance of a show-cause notice as is required under Section 74(1) of the CGGST Act, 2017 - HELD THAT - This Court is of the opinion that the matter need not be kept pending any further for further adjudication by this Court at this stage. The matter as such stands remitted back to the respondent no. 2 to ensure that a show-cause notice as is required u/s 74 (1) is duly issued and served upon the petitioner granting him some reasonable time to respond to the said show-cause notice and thereafter proceed in accordance with the provision of law. Petition disposed off.
Issues:
Challenge to summary of show-cause notice under CGST Act and Rules for alleged notice not served. Analysis: The petitioner challenged the summary of the show-cause notice issued under the CGST Act and Rules, dated 07.08.2020, as the actual show-cause notice under Section 74(1) had not been served as required by law. The petitioner contended that the authorities must first serve the show-cause notice, allow for a detailed reply, and consider it before taking any decision. The petitioner claimed that no show-cause notice had been served, hence had no opportunity to respond, leading to the challenge of the summary issued on 07.08.2020. The State Counsel acknowledged the statutory requirement under Section 74(1) of the CGST Act, 2017, and assured that if the notice had not been issued, it would be done so and duly served to the petitioner. The Court, considering the State Counsel's submission, decided that further adjudication was unnecessary at that stage. The matter was remitted back to the respondent to ensure that a show-cause notice under Section 74(1) was properly issued and served to the petitioner, allowing reasonable time for a response before proceeding in accordance with the law. The Court directed that the respondents should not pursue the summary dated 07.08.2020 until the show-cause notice was served and responded to by the petitioner. The writ petition was disposed of accordingly, emphasizing the importance of following the legal procedures outlined in the CGST Act and Rules for issuing and responding to show-cause notices.
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