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This Court has no manner of doubt that statutory procedure prescribed for communicating show-cause notice/order under Rule 142(1) of CGST Act having not been followed by the revenue, the impugned demand pertaining to financial year 2018-2019 and 2019-2020 and tax period September, 2018 to March, 2019 and April, 2019 to May, 2019 respectively, deserves to be and is struck down.

Service of notice- Grievance of the petitioner is that while raising the demand of tax, the foundational showcause notice was never communicated to the petitioner who is an individual registered under GST Act. As such on the question of violation of principle of natural justice on the anvil of Rule 142 of CGST Rules, this Court requisitioned reply of the State. Held that- this Court has no manner of doubt that statutory procedure prescribed for communicating show-cause notice/order under Rule 142(1) of CGST Act having not been followed by the revenue, the impugned demand deserves to be and is struck down. Accordingly, instant petition stands allowed with liberty to the revenue to follow the procedure prescribed under Rule 142 of CGST Act by communicating the show-cause notice to the petitioner by appropriate mode thereafter to proceed in accordance with law.