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TMI Blog2023 (11) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... o has to form a prima facie opinion prior to initiation of proceedings. In this case, from the records itself it appears that there is an apparent mismatch between FORM GSTR-7 and FORM GSTR-3B filed by the petitioner - In this case, the petitioner despite having received notice as regards the intimation of tax GST DRC-01A and the subsequent show cause notice failed to respond to the same. An assessee cannot choose to ignore all notices and steps taken by the respondent authorities who are now bound to act in a time bound manner under the Act and thereafter take the plea of natural justice. The unreported decision cited in Prabhu Dayal Jajoo vs. The Deputy Commissioner, State Tax, Budge Budge Charge and Ors. [ 2023 (6) TMI 830 - CALCUTTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice under section 74 and a summary Show Cause Notice in FORM GST DRC-01 with annexures for the period 2021-22 on the ground that there was a mismatch between GSTR-7 and GSTR-3B filed by the petitioner and the same was also intimated through e-mail. It is alleged that the said notice had been uploaded in the category of Additional Notice and Orders in the GST portal. It is further alleged that an unsigned notice was issued without verification of returns under section 61 of the Act and in violation of Rule 26(3) of the CGST Rules. 3. The primary grievance of the petitioner in respect of the impugned proceedings and notices is that prior to issuance of intimation of tax in FORM GST DRC-01, the respondent authorities failed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of order. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determine the amount of tax, interest and penalty due from such person and issue an order. (10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund. (11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner by email. Thus, the petitioner was duly intimated in multiple modes. In such circumstances, the plea of non-receipt of notice to the petitioner is untenable. 6. There is also no merit in the contention that the notices issued to the petitioner were neither signed nor authenticated. Any notice issued and uploaded in the GST Portal is automatically authenticated by way of digital signatures. The name and designation of the officer is usually reflected therein. In any event, there are adequate safeguards in section 74(9) of the Act itself which provide for an opportunity to every assessee to submit a representation to the proper officer in case of any grievance. 7. In this case, the petitioner despite having received notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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