2021 (9) TMI 56

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..... to issue a fresh show cause notice in conformity with the provisions of the Act and Rules concerning the subject matter of notice under Rule 58 for violation of Section 70(5)(b), which was set aside and thereafter the respondent would respond and contest the said proceedings. That liberty is not conferred by the High Court in the present case. Hence, to that extent, we need to modify the order of .....

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..... in WPT No. 5516 of 2017, thereby quashing the show cause notice issued by the competent authority under Rule 58 for violation of Section 70(5)(b) on the ground that it was not in conformity with the provisions of Jharkhand Value Added Tax Act, 2005 (for short the Act ) and Rules framed thereunder. As a result, the High Court proceeded to also set aside the order of penalty, appellate order an .....

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..... the order of penalty. Significantly, the ground which appealed to the High Court was not raised by the respondent before the first authority or in the proceedings arising from the show cause notice upto the Tribunal. This plea was obviously taken before the High Court for the first time, on which the respondent succeeded. The view taken by the High Court that the show cause notice was infir .....

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..... our opinion, this submission is based on incorrect reading of the judgment. The High Court has adverted to the factual aspects regarding merits but in the ultimate analysis, the impugned judgment of the High Court revolves around the factum of validity of the show cause notice. No more and no less. As aforesaid, the High Court having set aside the show cause notice should have given liberty to .....

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..... merits are left open, to be decided in accordance with law. Needless to observe that we have not expressed any opinion on the merits of the controversy and, more so, have also rejected the argument of the respondent that the High Court has touched upon the merits of the case. The amount deposited by the respondent during the pendency of proceedings pursuant to show cause notice dated 13.05. .....

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