Section 73 of the CGST Act, 2017— Show Cause Notice –- The petitioner assailed the adjudication orders under Section 73 of the Act, both dated 12.09.2019, on the ground of not following the statutory provisions under the Act and settled principles of natural justice by the respondents. The summary show cause notice dated 15.05.2019 & dated 16.05.2019 was issued to the petitioner in Form GST DRC-01, straightway, without issuing SCN and notice of personal hearing, adjudication order was passed and all of a sudden the bank attachment notice under Section 79(1)(c) dated 08.09.2021 was issued to the banker of the petitioner. The court observed that in the SCN the column date, time and venue of personal hearing, it was mentioned “NA” which clearly goes to show that the said SCN was negligently issued and after that adjudication order was passed. There is no document to suggest that the petitioner was given due opportunity of hearing. The issue involved in this case is squarely covered by the judgment delivered in the case of M/s NKAS Services Private Limited.  

Held that:- The Hon’ble High Court quashed the impugned adjudication order and remitted the matter back to the adjudicating authority to issue a fresh show cause notice and after giving due opportunity to the petitioner pass an order afresh. After issuance of fresh adjudication order the petitioner may file for refund of the claim if fresh adjudication order is not against him and /or the said amount shall be adjusted from his future tax liability.