The impugned show-cause notice does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice, the challenge is entertainable in exercise of writ jurisdiction of this Court. Accordingly, the impugned notice and the summary of show-cause notice are quashed.
Section 74 of the CGST Act — Show Cause Notice – Principle of Natural Justice - The petitioner challenged SCN issued under Section 74 dated 7th June 2021 for the tax period July 2020 - September 2020 along with the consequential challenge to summary of SCN in FORM DRC-01 dated 07th June 2021.The petitioner counsel submitted that the impugned SCN is vague and does not disclose the offence and contraventions as it is a mere mechanical reproduction of the provisions of Section 74 without striking of the irrelevant portions. It is thus incapable of any reply and does not fulfill the ingredients of a notice in the eyes of law. It is, therefore, in violation of principles of natural justice. As regards to summary to SCN contained in Form DRC-01, he submitted that what is not alleged in the SCN under Section 74 cannot be part of such summary of show-cause notice. The court observed that the impugned SCN does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice.
Held that:- The Hon’ble High Court allowed the petition and quashed the SCN and summary of SCN in Form GST DRC-01.
The impugned show-cause notice does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice, the challenge is entertainable in exercise of writ jurisdiction of this Court. Accordingly, the impugned notice and the summary of show-cause notice are quashed.
Section 74 of the CGST Act — Show Cause Notice – Principle of Natural Justice - The petitioner challenged SCN issued under Section 74 dated 7th June 2021 for the tax period July 2020 - September 2020 along with the consequential challenge to summary of SCN in FORM DRC-01 dated 07th June 2021.The petitioner counsel submitted that the impugned SCN is vague and does not disclose the offence and contraventions as it is a mere mechanical reproduction of the provisions of Section 74 without striking of the irrelevant portions. It is thus incapable of any reply and does not fulfill the ingredients of a notice in the eyes of law. It is, therefore, in violation of principles of natural justice. As regards to summary to SCN contained in Form DRC-01, he submitted that what is not alleged in the SCN under Section 74 cannot be part of such summary of show-cause notice. The court observed that the impugned SCN does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice.
Held that:- The Hon’ble High Court allowed the petition and quashed the SCN and summary of SCN in Form GST DRC-01.