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TMI Blog2022 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... e of N M/S NKAS SERVICES PRIVATE LIMITED VERSUS THE STATE OF JHARKHAND, THE COMMISSIONER OF STATE TAXES, DHURWA, RANCHI, THE STATE TAX OFFICER HAVING ITS OFFICE AT GODDA, DIST. GODDA [ 2022 (2) TMI 1157 - JHARKHAND HIGH COURT] . Admittedly, the petitioners in the respective applications have been denied of principle of natural justice. In view of the aforesaid discussion, the show cause notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules, summary of orders in Form DRC-07 and respective adjudication orders and all consequential orders, are hereby, quashed and set aside. Application allowed. - W.P.(T) No. 3022 of 2020 With W.P.(T) No.463 of 2021 W.P.(T) No.466 of 2021 W.P.(T) No.476 of 2021 W.P.(T) No.477 of 2021 - - - Dated:- 14-11-2022 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : M/s. Nitin Kr. Pasari, Advs. Ms. SidhiJalan, Adv.(in all the cases) For the Respondents : Mr. Sachin Kumar, A.A.G.-II Mr. Ashok Kr. Yadav, Sr. S.C.-I Mr. Rituraj, A.C. to Sr. S.C.I Heard learned counsel for the parties. 2. Since in all these writ applications common issue is involved; as such all are being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner. On 04.05.2018 Summary Order under GST DRC-07, exercising power under Rule 142 (5) was issued without making available the copy of the order to the petitioner till date. On 16.03.2020 having realized that the Electronic Credit Ledger of the petitioner was blocked, the petitioner raised an objection concerning less ITC claimed and blocking of ITC including issuance of DRC-07. A detailed Chart is given hereinbelow which will reflect the tax period as well as date of issuance of DRC-01, DRC-07, date of blocking / debiting of ECL, recovery notice etc.in case of the petitioners . S.N Case No. Tax Period Amount Claimed in TRAN-1 (in Rs.) DRC-01 issued on DRC-07 issued on Date of blocking/debiting of ECL Recovery notice 1 W.P.(T) No 3022/ 2020 July 2017-March 2018 69,16,555.73/- Unclaimed amount-Rs.15,00,000/- 04.01.2018 04.05.2018 04.05.2018 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplementary rejoinder of the petitioners to the reply filed on behalf of the respondents have also been filed disputing the claim of the respondents. 6. Learned counsel for the petitioners submits that the plea in all these writ applications is in relation to non-compliance of the statutory provision relating to service of show cause notice in terms of GST DRC-01 before blocking /debiting of the electronic credit ledger of the petitioner companies. He contends that in all these writ petitions the proceeding under Section 73 of the JGST Act has been initiated without issuance of proper show-cause notice under Section 73(1) of the Act. Instead, summary of show cause notice was issued in DRC-01 which the petitioners contend, was never served upon them. The proceedings has led to issuance of summary of the order in DRC-07 in the individual writ petitions which are therefore vitiated in law being in teeth of judgment rendered by this Court in the case of NKAS Services Pvt. Ltd. Vrs. State of Jharkhand Ors. [W.P(T) No.2659 of 2021] dated 09.02.2022. They are also in teeth of the decision as rendered in the case of M/s Unity infraproject Ltd. Vrs. State of Jharkhand Ors. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rojects Ltd. Vs. State of Jharkhand Ors.(W.P.T No.985/2022) this Court has categorically held that It is evident that in terms of Section 75(4) (5) in case an adverse order is to be passed against the assessee, the assessee is to be granted three opportunities to furnish reply, if the time is sought for. In the absence of proper show cause notice for furnishing reply petitioner was prevented from taking his defence and submitting a proper reply to the show cause notice. The adjudication order has been passed straightaway without following due procedure prescribed under Section 73 read with section 75(4) (5) of the JGST Act. The aforesaid infirmities have vitiated the adjudication proceeding. 9. Thus, it appears that admittedly, the petitioners in the respective applications have been denied of principle of natural justice. In view of the aforesaid discussion, the show cause notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules, summary of orders in Form DRC-07 and respective adjudication orders and all consequential orders, are hereby, quashed and set aside. 10. Even otherwise, recently the Hon ble Apex Court in the matter of FILCO Trade Centre Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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