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TMI Blog2025 (4) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ice dated 28.09.2023 without issuing any show cause notice under Section 73 (1) of the CGST Act, 2017 and the summary of the order dated 30.12.2023 without passing any order under Section 73 (9) of the CGST Act, 2017. It is further case of the petitioner that he has sought for an opportunity of hearing, however, without giving any opportunity of hearing, the summary of the order has been passed. 3. Both the learned counsels for the parties submit that similar issue has already been dealt in Para 29 of the judgment and order (oral) dated 26.09.2024 passed by a Coordinate Bench in WP(C) No. 3912/2024 and other connected petitions (Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others). Accordingly, this writ petition is havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings under Section 73 against the petitioners in the instant batch of writ petitions without the Show Cause Notice is bad in law and interfered with. (C) It is also noticed that the Show Cause Notice and the Statement in terms with Section 73 (1) and 73 (3) of both the Central Act or the State Act respectively are required to be issued only by the Proper Officer as defined in Section 2 (91). Additionally, the order under Section 73 (9) is also required to be passed by the Proper officer. The Summary of the Show Cause Notice, the Summary of the Statement under Section 73 (3) and the Summary of the Order passed in terms with Section 73 (9) are to be issued in GST DRC-01, GST DCR-02 and GST DRC-07 respectively. The issuance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs-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 issuance the Summary of the Show Cause Notices upon the petitioners till the date a certified copy of the instant judgment is served upon the Proper Officer, be excluded while computing the period prescribed for passing of the order under Section 73 (10) of the Central Act as well as the State Act as the case may be." 5. The issue raised in Construction Catalysers Pvt. Ltd (supra) and the present petition is similar and therefore, the determination made in Construction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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