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TMI Blog2022 (8) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... per reply to defend itself. The show-cause notices can therefore, be termed as vague. This Court has, in the case of M/S. NKAS SERVICES PRIVATE LIMITED. VERSUS THE STATE OF JHARKHAND, THE COMMISSIONER OF STATE TAXES, RANCHI, DEPUTY COMMISSIONER OF STATE TAXES, GODDA [ 2021 (10) TMI 880 - JHARKHAND HIGH COURT] categorically held that summary of show cause notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the Act of 2017. It seems that the authorities have, after issuance of show-cause notice dated 28.08.2020 (Annexure-1) and Summary of show cause notices contained in GST DRC-01 (Annexure-2) of the same date, proceeded to issue Summary of the Order dated 12.12.2020 (Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period April, 2018 to March 2019. Petitioner has also laid challenge to the summary of show cause notice of the same date issued in Form GST DRC-01 (Annexure-2). Petitioner has also challenged the summary of the order dated 12.12.2020 (Annexure-3) issued in Form GST DRC-07. All such notices and order have been issued by the Deputy Commissioner of State Tax, Jharkhand Goods and Service Tax, Godda (Respondent no.2) 3. Petitioner is a civil contractor engaged in the business of civil construction. Petitioner is duly registered under the provisions of the JGST Act, 2017. 4. The ground taken in the writ petition is that the show-cause notices at Annexure-1 is in teeth of the provisions of Section 73(1) the Act of 2017 and the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be issued upon the assesse. The Deputy Commissioner of State Tax, Godda Circle, Godda has therefore followed the procedure by mentioning the violations and charges on the petitioner i.e. difference between GSTR-3B and 2A. The show-cause notices and Summary of the show-cause notices in Form GST DRC-01 clearly mentions the charge i.e. difference between GSTR-3B and 2A. A plea has also been taken that entries in GSTR-2A, which are auto populated figure of inward supply for the taxpayer in the online GSTN portal, is dynamic in nature and changes upon filing of GSTR-1 by the suppliers / taxpayer. Thus, after filing of GSTR-1 by the suppliers, any changes made in the figures in GSTR-2A by the taxpayers was never brought to the notice of the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/s NKAS SERVICES PRIVATE LIMITED (Supra) categorically held that summary of show cause notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the Act of 2017. It seems that the authorities have, after issuance of show-cause notice dated 28.08.2020 (Annexure-1) and Summary of show cause notices contained in GST DRC-01 (Annexure-2) of the same date, proceeded to issue Summary of the Order dated 12.12.2020 (Annexure-3). Respondents have also not brought on record any adjudication order. In this regard, the opinion of this Court rendered in the case of M/s NKAS SERVICES PRIVATE LIMITED Versus State of Jharkhand and others in W.P (T) 2659/2021 at paragraph-14 to 16 are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot substitute the ingredient of a proper show cause notice. If the show cause notice does not specify a ground, the Revenue cannot be allowed to raise a fresh plea at the time of adjudication, as has been held by the Apex Court in a matter arising under Central Excise Act in the case of Shital International (supra) at para 19, extracted herein below: 19. As regards the process of electrifying polish, now pressed into service by the Revenue, it is trite law that unless the foundation of the case is laid in the show-cause notice, the Revenue cannot be permitted to build up a new case against the assessee. (See Commr. of Customs v. Toyo Engg. India Ltd., CCE v. Ballarpur Industries Ltd. and CCE v. Champdany Industries Ltd.) Admittedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Khem Chand versus Union of India [AIR 1958 SC 300], which has also been relied upon in the case of Oryx Fisheries P. Ltd. Vs. Union of India reported in (2010) 13 SCC 427 and profitably quoted in our decision rendered in the case of the same petitioner in W.P (T) No. 2444 of 2021. 16. We are thus of the considered view that the impugned show cause notice as contained in Annexure-1 does not fulfill the ingredients of a proper show cause notice and amounts to violation of principles of natural justice. The challenge is entertainable in exercise of writ jurisdiction of this Court on the specified grounds as clearly held by the decision of the Apex Court in the case of Magadh Sugar Energy Ltd. Vrs. State of Bihar others report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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