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2023 (4) TMI 1059 - HC - GSTNon-service of SCN, mandatorily required by section 74 (1) of the GST Act - violation of principles of natural justice - HELD THAT - There are substance in the petitioner's contention that appropriate notice under Section 74(1) of the Act has not been served upon it. The order impugned dated 3rd March, 2022 stands quashed - petition allowed.
Issues involved: Challenge to order imposing tax and penalty u/s 74(5) of GST Act due to lack of proper notice u/s 74(1) served on the petitioner.
Summary: The petition challenged an order imposing tax and 100% penalty u/s 74(5) of the GST Act, contending that no notice u/s 74(1) was served on the petitioner as required by law. The High Court found that the notice dated 29.12.2021 was issued under rule 142(1A) instead of u/s 74(1) but was rectified on the same day. Despite the rectification, the petitioner argued that the notice did not meet the statutory requirement. The Court agreed with the petitioner, holding that the appropriate notice u/s 74(1) had not been served. Consequently, the petition succeeded, and the impugned order dated 03.03.2022 was quashed. The authorities were directed to issue a fresh notice u/s 74(1) and proceed lawfully in the matter.
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