9911796707
TMI Blog2023 (1) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure-1, it appears that the same is issued in a format without striking out of irrelevant particulars, thus the same is vague and does not spell out clearly the contravention for which the petitioner is charged. It is in fact, worse than summary of show cause notice in Form GST DRC-01 of the same date. Now it is well settled that the show cause notice issued under Section 73(1) of the Act is not mere a formality. As a matter of fact, the intent of legislature for issuing a show cause notice along with DRC-01 is that the DRC-01 is a summary of show cause notice and show cause notice should be in detailed giving the facts and circumstances and the grounds for levying tax. However, by going through the impugned show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000229D (Annexure-01) issued by the respondent No.3 in purported exercise of powers under Section 73 of the Jharkhand Goods and Services Tax Act, 2017. (ii) For quashing and setting aside the consequential impugned summary of show cause notice in FORM GST DRC-01 dated 07.01.2022 issued by the respondent no.3 (Annexure-2) in purported exercise of powers under Rule 142(1) (a) of the Jharkhand Goods and Services Tax Rules, 2017. (iii) For quashing and setting aside the consequential impugned order dated 09.02.2022 under Section 73 of the Jharkhand Goods and Services Tax Act, 2017 issued by the respondent no.3 (Annexure-3) in purported exercise of powers under Rule 142(5) of the Jharkhand Goods and Services Tax Rules, 2017. (iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt particulars, is vague and does not spell out the contravention for which the petitioner is charged. It is in fact, worse than the summary of show cause notice in Form GST DRC-01 of the same date (Annexure-2). It is submitted that the Deputy Commissioner, Deoghar has thereafter proceeded to issue summary of the order in Form GST DRC-01 on 09.02.2022 (Annexure-3). The impugned proceedings, show cause notice and the Summary of the Order are in teeth of the decision rendered by this Court on this subject. 4. Learned counsel for the revenue opposed the prayer of the petitioner and submits that the petitioner is having an alternative efficacious remedy under Section 107 of the JGST Act; as such he should not have preferred writ application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded to issue of summary of order in Form GST DRC 07 on 9.2.2022 without any adjudication order. Thus, it appears that the issuance of show cause notice as well as consequential issuance of DRC-07 is in teeth of the decision rendered by this Court in the case of NKAS Ltd. 6. Now it is well settled that the show cause notice issued under Section 73(1) of the Act is not mere a formality. This Court in the case of NKAS Service Ltd. in W.P.(T) No.2444/21 has held as under:- 14. A bare perusal of the impugned show-case notice creates a clear impression that it is a notice issued in a format without even striking out any irrelevant portions and without stating the contraventions committed by the petitioner i.e. whether its actuat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opportunity of defence have come up for consideration before this Court in the context of several statutes. A Constitution Bench of this Court in Khem Chand v. Union of India, of course in the context of service jurisprudence, reiterated certain principles which are applicable in the present case also. 26. S.R. Das, C.J. speaking for the unanimous Constitution Bench in Khem Chand held that the concept of reasonable opportunity includes various safeguards and one of them, in the words of the learned Chief Justice, is: (AIR p. 307, para 19) (a) An opportunity to deny his guilt and establish his innocence, which he can only do if he is told what the charges levelled against him are and the allegations on which such charges ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not given proper opportunity to meet the allegations indicated in the show-cause notice. We do not agree with the contention of the respondent that the notice ought not to be struck down if in substance it contains the matters which a notice must contain. In order to proceed under the provisions of Section 74 of the Act, the specific ingredients enumerated thereunder have to be clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself. 7. As a matter of fact, the intent of legislature for issuing a show cause notice along with DRC-01 is that the DRC-01 is a summary of show cause notice and show cause notice should be in detailed giving the facts and circumstances and the grounds for levying t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
