9911796707
TMI Blog2024 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... edetermined the demand while issuing the show cause notice on the basis of the reply filed by the petitioner and pursuant to the intimation, the tax ascertained is payable under Section 75 (4) of GST Act in FORM GST-DRC-01A. It is pertinent to note that in the grounds of show notice, there is no mention with regard to the word show cause notice except on the front page FORM DRC-01 is printed - the impugned show cause notices are issued by the respondent No. 2 in form of the order-in-original which cannot be sustained in the eye of law. Both the show cause notices are worded identical based on the same facts and therefore, it would be in the interest of justice to quash the same and remand the matter back to the respondents-authorities. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the business of providing logistics services, supplying of non-coking coal and manufacturing of kraft paper and trading in variety of papers and was registered under the Gujarat Goods and Services Tax, 2017 (hereinafter referred to as the GGST Act ). That, pursuant to the issuance of registration certificate, as per the mandate contained under the provisions of the GGST Act, the petitioner has regularly filed monthly and quarterly returns till the date. 2.2 The respondent No. 2 had initiated an investigation against the petitioner, in connection to which summons dated 23.06.2023 was issued to the petitioner. The respondent No. 2 had issued another summons on 04.07.2023, in relation to which petitioner had submitted the requisite documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct for the Financial Year 2017-2018 demanding the amount of Rs. 60,19,222/- alleging that the petitioner had availed ITC from fictitious firm i.e. M/s. Magnifico Minerals Private Limited and had contravened the provisions of Section 16(2) of the GST Act. 4. The respondent No. 2 thereafter issued another notice in Form DRC-01A dated 24.11.2023 for the Financial Year 2018-19 under Section 74 (5) of the GST Act and subsequent to the reply filed by the petitioner on the similar grounds. 4.1 Subsequent to the reply filed by the petitioner on 30.11.2023, the show cause notice dated 28.12.2023 in FORM DRC-01 for the Financial Year 2018-19 was issued by the respondent No. 2. The respondent No. 2 thereafter, passed an order 29.12.2023 in FORM DRC-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re submitted that both the show cause notices as well as the impugned order are liable to be quashed and set aside for giving an opportunity of hearing to the petitioner, so as to enable the respondent to issue the fresh show cause notice. 8. On the other hand, learned Assistant Government Pleader Ms. Shrunjal Shah appearing for the respondents-authorities submitted that so far as the show cause notice dated 24.11.2023 is concerned, the respondent No. 2 has passed an order-in-original in FORM DRC-07 which is now sought to be taken into revision, so as to grant the opportunity of hearing to the petitioner and therefore, no interference is required to be made, so far as the proceedings emanating from the said show cause notice. 8.1. It was fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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