9911796707
TMI Blog2020 (11) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ow-cause notice/order was communicated to petitioner by Email and was not uploaded on website of the revenue - It is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutarily prescribed as is the case herein. This Court has no manner of doubt that statutory procedure prescribed for communicating show-cause notice/order under Rule 142(1) of CGST Act having not been followed by the revenue, the impugned demand dated 18.09.2020 vide Annexure P/2 pertaining to financial year 2019-2020 and tax period April, 2019 to July, 2019 deserves to be and is struck down - Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand of tax vide summary of order dated 18.09.2020 vide Annexure P/2 (at page 17 of the writ petition), the foundational show-cause notice/order No.10 dated 10.06.2020 qua financial year 2019-2020 and tax period April, 2019 to July, 2019, was never communicated to the petitioner who is an individual registered under GST Act. 3. As such on the question of violation of principle of natural justice on the anvil of Rule 142 of Central Goods and Services Tax Act, 2017 (for brevity CGST Act ), this Court requisitioned reply of the State. 4. State has filed reply on 11.11.2020 disclosing that show-cause notice/order No.10 dated 10.06.2020 was communicated to petitioner on his E-mail address and despite receiving the same the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.] 274; (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act [whether on his own ascertainment or, as communicated by the proper officer under subrule (1A),]275he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.] 6.1 A bare perusal of the aforesaid provision reveals that the only mode prescribed for communicating the show- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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