9911796707
TMI Blog2023 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ES 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 ] and the fact that there are serious discrepancies in the proceedings, the impugned summary of order contained in Form GST DRC-07 is set aside. The matter is remitted to the adjudicating authority respondent no.3 to proceed in accordance with law afresh after issuing a proper show cause notice. Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ober 2020 petitioner noticed that an amount of Rs.39,77,727/- was debited from its electronic credit ledger and Rs.21,060/- was debited from its electronic cash ledger (Annexure-3 and 4). On examining the electronic liability ledger, it was found that the said amount has been recovered against the outstanding demand ID which was created vide summary of order in Form GST DRC-07 dated 21.01.2019. According to the petitioner, he came to know about the proceedings for the first time. Petitioner sought copies of the orders from respondent no.2 vide letter dated 12th June 2021 and 26th May 2021. Copies of the documents were issued to him in relation to summary order in Form GST DRC-07 on 21.01.2019. However, he claims that he was never in receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the proceedings through a summary of show- cause notice in GST DRC-01 and a summary of statement dated 3rd December 2018 in GST DRC-02. However, no intimation of tax under GST DRC-01A was ever issued. The proceedings relate to the tax period July 2017 to March 2018. The proceedings were initiated on the basis of an inspection. Petitioner thereafter approached the authorities for issuance of the certified copy of the adjudication order and the notices which have been supplied but no adjudication order has been supplied. Learned counsel for the respondent has taken a plea that the petitioner was in receipt of the summary of the order in GST DRC-07 issued on 21st January 2019, but the writ petition has been filed after considerable delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GST DRC-01 as contained in the original records. This kind of a discrepancy in the records does create a doubt regarding the regularity of the adjudication proceedings which has led to imposition of liability of tax, penalty and interest upon the petitioner to the tune of Rs.1,74,66,875.40. 7. Learned counsel for the petitioner has relied upon the decision rendered by this Court in the case of M/s Nkas Services Private Limited Vrs. The State of Jharkhand & Ors. W.P.(T) No.2444 of 2021, judgment dated 6th October 2021 in support of the contention that in absence of a proper show cause notice the entire proceedings are vitiated. 8. Having considered the submissions of learned counsel for the parties, the pleadings on record and the do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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