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TMI Blog2024 (12) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. The impugned order dated 08.03.2024 and the consequential order dated 11.03.2024 are set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent within a period of four weeks from today (15.10.2024) and the set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 44 of the TNGST Act 2017. In line with the above discrepancy, the respondent without issuing an mandatory intimation in Form GST DRC-01A as per Rule 142 (1A) of CGST Rules under Notification No.49/2019 dated 09.10.2019. The respondent issued a Summary of Show Cause Notice vide Form GST DRC 01 proposing a late fee liability to the tune of Rs. 3,30952/- under Section 73 of CGST Act, 2017. To the shock of the petitioner the respondent passed the final order contradicting DRC-01 order thereby proposing the late fee liability to the tune of Rs. 2,12,800/- for non-filing of annual returns for the Assessment year 2018-19 under Section 47(2) of the TNGST Act 2017. To make the situation even more worse the respondent in the Annexure of the DRC-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy can be only on the total turnover of the petitioner and not on the number of days of delay. As per the provisions of the act, the respondent cannot demand late fee liability for both the options and giving options to petitioner to pay the late fees levy when the Act categorically mentions maximum limit in Section 47(2) of the Act. In the present case, as per quarter percent of the total turnover is Rs. 82,738/- in CGST and Rs. 82,738/- in SGST totaling to the tune of Rs. 1,65,476/-. The maximum amount as prescribed under Section 47(2) of the Act. If the case is as such the respondent on the other option demanding the petitioner to pay the number of days in delay is Rs. 1,06,400/- in CGST and Rs. 1,06,400/- in SGST totaling to the tune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o respondent. The Hon'ble Allahabad High Court quashed the demand order passed in Form DRC 07, by the Revenue Department, on the grounds that a notice in Part A of FORM GST DRC 01A under Rule 142(1A) of Central Goods and Services Rules, 2017 ( the CGST Rules ) was not issued. Hence that, subsequent reminder would not have cured inherent defect in proceedings initiated against the assessee as the initiation of proceedings itself are bad, thus, the order passed consequent thereto will also fail. The petitioner has not been served with a hard copy of the impugned order by the respondent. As the petitioner was unaware of the said notice uploaded in the GST portal, he failed to reply the said Show Cause Notice, which led to the passing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also perused the materials available on record. 7. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was unaware of the issuance of the show cause notice through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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