9911796707
TMI Blog2023 (5) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... and information nor the statement containing details of ITC transaction under question. Section 75 of GST Act is a complete Code in itself which prescribes for various stages for determination of wrongful utilization of ITC while following the concept of reasonable opportunity of being heard to the assessee. Since the Statute itself prescribes for affording reasonable opportunity, it is incumbent upon the Revenue to afford the same and any deficiency in that regard vitiates the end result. The Jharkhand High Court has dealt with the provisions of Section 74 and 75 of GST Act as well as Rule 142 of GST Rules in the case of M/s Sidhi Vinayak Enterprises Vs. The State of Jharkhand ors [ 2023 (2) TMI 226 - JHARKHAND HIGH COURT] holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame, and therefore, all consequential actions of passing of order (Annexure R-2) and dismissal of appeal vide Annexure P-4 are vitiated in law. 4.1. Learned counsel for the petitioner has placed reliance upon decision of the Division Bench of Jharkhand High Court (M/s Sidhi Vinayak Enterprises Vs. The State of Jharkhand ors) including WP(T) No.745/2021 rendered on 14th- 15th, September 2022, the facts and circumstances of which are similar if not identical to the facts and circumstance prevailing herein. It is urged that show cause notice in M/s Sidhi Vinayak Enterprises (supra) was identical to the show cause notice issued in the present case vide Annexure P- 1 to the extent of being vague and cryptic. 4.2 The Jharkhand High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge, respondents are at liberty to initiate fresh proceedings from the same stage in accordance with law. 11. Consequently both these applications stands allowed. The matter is remanded to the adjudicating authority to pass afresh order in accordance with law from the stage of issuance of proper show cause notice under Section 74(1) of the JGST Act. 5. Learned counsel for State on the other hand by referring to Return as well as Additional Return, submits that the reply dated 25.04.2019 to the show cause notice (Annexure P-1) gives an impression that petitioner was not handicapped in giving any response to the show cause notice being vague. Counsel for the State further points out that in the memo of appeal vide Annexure P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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