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TMI Blog2023 (6) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity to the Petitioner to rebut the allegations of the Respondent Department. Thus, in essence, the said Form GST DRC-01 dated 20.12.2018, cannot be considered as an opportunity provided by the Respondent to the Petitioner before passing of the Impugned Summary Adjudication order in Form GST DRC 07. Similar issue was adjudicated by a Co-ordinate Bench of this Court in the case of Nkas Services Private Limited v. State of Jharkhand and Others [ 2021 (10) TMI 880 - JHARKHAND HIGH COURT] , wherein this Court has held A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) of the JGST Rules, 2017 (Annexure-2 impugned herein) cannot substitute the requirement of a proper show-cause notice. The Appellate authority should have decided the case on merit and should have given its finding on the grounds of Appeal that DRC-07 has been issued without issuing any no show cause notice in terms of Section 73 (1) of the JGST Act, 2017 and also without any adjudication order. The Summary Order in Form GST DRC-07, dated 19.01.2019 bearing reference number ZA200119000232J, issued by the Respondent No. 4 whereby tax, interest and penalty under the JGST Act amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of the said demand. After the second wave settled down, the petitioner again approached the respondent nos. 2 and 3. As a matter of fact, the petitioner vide its application dated 25.08.2021 applied for a certified copy of the Form DRC-07 dated 19.01.2019 passed in the case of the petitioner. The certified copy of DRC-07 was given to the petitioner on or around 27.08.2021. Since Form DRC-07 is only a summary order and the petitioner was not provided with the detailed order in terms of Section 73 of the JGST Act and as the petitioner was not provided with the show cause notice, the petitioner vide its letter dated 01.09.2021, requested the respondent authorities to provide a copy of the detailed order and the show cause notice as soon as possible. The respondent authorities expressed their inability to the provide the copy of the detailed order and the show cause notice to the petitioner as these documents were not available in the records of the respondent 3 authorities; accordingly, no copy of the detailed order and the show-cause notice were provided to the petitioner. The petitioner filed an appeal before the respondent No. 5 on 09.09.2021 challenging the said summary o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective affidavits and the documents annexed therein, it would be evident that Petitioner has disputed to have received the alleged Form GST DRC-01 dated 20.12.2018 as filed by the Respondents along with their Counter Affidavit. The Petitioner has laid emphasis on to the fact that the Respondents have not brought even a chit of paper to show that the alleged Form GST DRC-01 dated 20.12.2018 was served to the Petitioner. Reliance has further been placed on Rule 142 of the JGST Rules which requires that along with DRC-01, a detailed Show Cause Notice, as per Section 73 (1), shall also be served to the Assessee prior to imposition of any tax, interest or penalty. Accordingly, the requirement in law is for service of Form GST DRC-01 along with a detailed show cause notice prior to the issuance of the GST DRC 07. It has been contended on behalf of the Petitioner that for the first time, the Respondents have brought the alleged Form GST DRC-01 dated 20.12.2018 along with their Counter Affidavit and this fact itself creates a serious doubt on the genuineness of the said document. Further, the Petitioner at paragraph 13 and 14 of its writ petition has categorically stated that the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent Department. Thus, in essence, the said Form GST DRC-01 dated 20.12.2018, cannot be considered as an opportunity provided by the Respondent to the Petitioner before passing of the Impugned Summary Adjudication order in Form GST DRC 07. Similar issue was adjudicated by a Co-ordinate Bench of this Court in the case of Nkas Services Private Limited v. State of Jharkhand and Others 2021 SCC OnLine Jhar 847, wherein this Court has held as under: 17. As observed herein above, the impugned notice completely lacks in fulfilling the ingredients of a proper show-cause notice under Section 74 of the Act. Proceedings under Section 74 of the Act have to be preceded by a proper show-cause notice. A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) of the JGST Rules, 2017 (Annexure-2 impugned herein) cannot substitute the requirement of a proper show-cause notice. This court, however, is not inclined to be drawn into the issue whether the requirement of issuance of Form GST ASMT-10 is a condition precedent for invocation of Section 73 or 74 of the JGST Act for the purposes of deciding the instant case. This Court finds that upon perusal of Annexure-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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