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TMI Blog2025 (2) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ection [9] of Section 73 as a valid one.
Having regard to the fact that a proper and prior Show Cause Notice under sub-section [1] of Section 73 of the AGST Act, 2017 was not issued along with the Summary of Show Cause Notice in Form GST DRC-01 [Annexure-B to the writ petition] and the Attachment to Determination of Tax [Annexure-B to the writ petition], and in terms of the observations made in the common Judgment and Order dated 26.09.2024 [supra], the impugned Order dated 30.12.2023 [Annexure-C to the writ petition] is found not sustainable in law and the same deserves to be set aside and quashed.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... aid 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 may, before service of notice under sub-section [1] or, as the case may be, the statement under sub-section [3], pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. [6] The proper officer, on receipt of such information, shall not serve any notice under sub-section [1] or, as the case may be, the statement under sub-section [3], in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. [7] Where the proper officer is of the opinion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel, Finance & Taxation Department has submitted that the common Judgment and Order dated 26.09.2024 has been passed after hearing all the sides and some of the observations made therein would cover the case of the petitioner herein. 7. On perusal, it is found that in the batch of writ petition, W.P. [C] no. 3912/2024 and others, the following three numbers of issues came up for consideration:- [i] Whether Show Cause Notices were issued prior to passing the Impugned Order under Section 73 [9] of the State Act? [ii] Whether the determination of tax as well as the Order attached to the Summary of the Show Cause Notice in GST DCR-01 and Summary of the Order 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petitions are in violation of Section 75 [4] as no opportunity of hearing was given as already discussed herein above. [E] The impugned orders challenged in the instant batch of writ petitions, the details of which are given in the Appendix attached to the instant judgment are set aside and quashed. [F] This Court also cannot be unmindful of the fact that it is on account of certain technicalities and the manner in which the impugned orders were passed, this Court interfered with the impugned orders and hence set aside and quashed the same. It is also relevant to take note of that the respondent authorities were under the impression that issuance of attachment of the determination of tax which was attached to the Summary of the Show Cause Notice would constitute a valid Show Cause Notice. Under such circumstances, in the interest of justice, this Court while setting aside the impugned Orders-in-Original as detailed out in the Appendix, grants liberty to the respondent authorities to initiate de novo proceedings under Section 73, if deemed fit for the relevant financial year in question. This Court further observes and directs that the period from the date of issuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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