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TMI Blog2024 (11) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... Assam in the name and style of M/s High Tech Marketing and for the purpose of carrying the business, he had registered himself under the Goods and Services Tax [GST] vide Registration no. GSTIN/ID:18AGZPT1254E1ZW. 3. The petitioner has approached this Court by the instant writ petition to assail an Order dated 30.12.2023 passed by the respondent no. 4 purportedly in exercise of powers conferred under Section 73 of the Assam Goods and Services Tax Act, 2017. One of the grounds on which the Order dated 30.12.2023 has been challenged is that there was no proper and prior Show Cause Notice prescribed under sub-section [1] of Section 73 of the Assam Goods and Services Tax Act, 2017 and the petitioner was only served with a Summary of Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs 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 such statement shall be deemed to be service of notice on such person under sub-section [1], subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section [1] are the same as are mentioned in the earlier notice. [5] The person chargeable with tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an order. [10] The proper officer shall issue the order under sub-section [9] within three 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 three years from the date of erroneous refund. [11] Notwithstanding anything contained in sub-section [6] or sub-section [8], penalty under sub-section [9] shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax. Rule 142 : [DEMANDS AND RECOVERY]. Notice and order for demand of amounts payable under the Act.-[1] The proper officer shall s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der in GST DCR-07 can be said to be the Show Cause Notice and Order respectively? [iii] Whether the impugned orders under Section 73 [9] of the State Act is in conformity with Section 75 [4] of the State Act and is in consonance with the principles of natural justice? 8. The said batch of writ petition has been disposed of by a common Judgment and Order dated 26.09.2024 with the following conclusion :- CONCLUSION 29. On the basis of the above analysis and determination, this Court disposes of the instant batch of writ petitions with the following observations and directions :- [A] The Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73 [1] of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Section 73 [9] are to be issued in GST DRC-01, GST DCR-02 and GST DRC-07 respectively. The issuance of the Summary of the Show Cause Notice, Summary of the Statement and Summary of the Order do not dispense with the requirement of issuance of a proper Show Cause Notice and Statement as well as passing of the Order as per the mandate of Section 73 by the Proper Officer. As initiation of a proceedings under Section 73 and passing of an order under the same provision have consequences. The Show Cause Notice, Statement as well as the Order are all required to be authenticated in the manner stipulated in Rule 26 [3] of the Rules of 2017. [D] The Impugned Orders challenged in the writ petitions are in violation of Section 75 [4] as no oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was an Attachment to Determination of Tax, appended as Annexure-II to this writ petition, which was in terms of sub-section [3] of Section 73, and a Summary of Show Cause Notice in Form GST DRC-01, appended as Annexure-I to this writ petition, and there was no proper and prior Show Cause Notice issued to the petitioner, as contemplated under sub-section [1] of Section 73, AGST Act, 2017. 10. Non-issuance of a proper and prior Show Cause Notice, as contemplated under sub-section [1] of Section 73 of AGST Act, 2017 and issuance of only Summary of Show Cause Notice and Attachment to Determination of Tax cannot be said to be in compliance with sub-section [1] of Section 73 and sub-rule [1] and Rule 142 of the AGST Rules, 2017, a Sum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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