9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 983 - HC - GSTService of SCN - no reference of the adjudication order in the order sheet - it is submitted that adjudication order has been passed separately and kept along with record - HELD THAT - It transpires from submission that no proper show cause notice was issued under Section 74(1) of the JGST Act though a summary of show cause notice was issued in Form GST DRC-01 on 14th March, 2020 and the next order is drawn on 14th August 2020 when DRC-07 i.e. summary of the order has been ordered to be issued. It has been recorded in the order dated 10.03.2022 that the summary of the order in Form GST DRC-07 issued on 11th September, 2020 Annexure-23 refers to the adjudication order as dated 11.09.2020, whereas the adjudication order is dated 13th August, 2020. Let the matter be listed under the heading for orders on 31.03.2022.
Issues: Lack of proper show cause notice under Section 74(1) of the JGST Act. Discrepancy in the dates mentioned in the adjudication order and summary of the order.
In this case before the Jharkhand High Court, the Assistant Commissioner of State Tax (Retired), Deputy Commissioner of State Tax (Retired), and other officials appeared in response to an order. The respondent, Mr. Vinay Kumar Sinha, was present with the case records. The State admitted that the adjudication order dated 13th August, 2020, was not referenced in the order-sheet by the adjudication officer, although it was passed separately. It was noted that no proper show cause notice was issued under Section 74(1) of the JGST Act, as only a summary of the show cause notice in Form GST DRC-01 was issued on 14th March, 2020. Subsequently, a discrepancy was found in the dates mentioned in the records, with the adjudication order dated 13th August, 2020, while the summary of the order in Form GST DRC-07 referred to the adjudication order as dated 11.09.2020. The Court reserved the order after hearing the counsel for the parties and listed the matter for orders on 31.03.2022. The official records were handed over for perusal and would be returned upon disposal of the writ petition, with the presence of the officers dispensed with. This judgment highlights the importance of issuing a proper show cause notice under Section 74(1) of the JGST Act and maintaining consistency in the dates mentioned in adjudication orders and related documents. The Court's decision to reserve the order indicates a need for further examination and clarification regarding the discrepancies identified in the case. The presence of the officers being dispensed with suggests that the Court will proceed with the matter based on the information and records available, emphasizing the significance of accurate documentation and procedural compliance in legal proceedings.
|
