The central legal point established in the judgment is the requirement of personal hearing and compliance with statutory provisions, emphasizing the principles of natural justice in adjudicative processes.

JUDGMENT :

DEEPAK ROSHAN, J.

1. Heard learned counsel for the parties.

2. The instant writ application has been preferred for following reliefs:

(i) For issuance of an appropriate writ/order/direction for quashing/setting aside the Summary of show cause notice, contained in Form GST DRC-01 vide Reference No. 96 dated 04.06.2020 for the Assessment Year 2017-18, including copy of the show cause notice contained in Reference No. 95 dated 04.06.2020, both issued by Respondent No. 4 (as contained in Annexure 5 and 5/1 respectively), wherein Respondent No. 4, at the stage of show cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fastening liability towards tax, interest and penalty upon the petitioner.

(ii) For issuance of further appropriate writ/order/direction for quashing/setting aside the purported Show cause notice issued in Form GST DRC-02 contained in Reference No. 97 dated 04.06.2020 for the Assessment Year 2018-19 (Annexure 5/2), wherein respondent No. 4, at the stage of show-cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fastening liability towards tax, interest and penalty upon the petitioner.

(iii) For issuance of further appropriate writ/order/direction for quashing/setting aside the order passed by Respondent No. 4 under Section 74 (9) of the Jharkhand Goods & Service Tax Act, 2017 (hereinafter referred to as ‘JGST Act’ for short), as contained in Reference Nos. 145 and 145/2 dated 06.07.2020 (Annexure-6), wherein respondent no. 4 has passed a joint adjudication order for the Financial Years 2017-18 and 2018-19 without granting any opportunity of hearing, in a pre-judged and pre-decided manner, and even liability of tax, interest and penalty has been fastened upon the petitioner.

(iv) For issuance of further appropriate writ/order/direction for quashing/setting aside the consequential Demand Notices dated 06.07.2020 issued in Form GST DRC-07 (Annexure-7) pertaining to the Financial Year 2017-18, wherein tax, interest and penalty has been demanded.

(v) For issuance of further appropriate writ/order/direction for quashing/setting aside the consequential Demand Notices Dated 06.07.2020 issued in Form GST DRC-07) and (Annexure-7/1) pertaining to the Financial Year 2018-19, wherein tax, interest and penalty has been demanded.

3. The brief facts of the case is that an inspection in terms of Section 67 of Jharkhand Goods and Service Tax Act, 2017 (hereinafter to be referred as ‘JGST Act’ for short) was carried out in the business premises of the petitioner. In the inspection report observations were made that the petitioner has claimed excess ITC and has made certain claims of ITC which were not available to it. In the said inspection report it was suggested that the petitioner, without actual receipt of goods has availed the benefit of ITC only on the basis of paper transaction.

The case of the petitioner is that the copy of those documents being Intelligence Note No. 75 dated 12.06.2019 and authorization contained in INS No. 590 dated 09.07.2019 were not handed over to the petitioner. In the said inspection report it was further mentioned that the petitioner should appear with all relevant documents on 17.07.2019 in the office of respondent No. 3. Pursuant thereto the representative of petitioner firm duly appeared before the Respondent-authority and sought time for producing the documents and accordingly, next date for the case was fixed for 30th July, 2019. Though on the next date fixed the petitioner’s representative visited the office of respondent No. 3 along with requisite documents, but no proceeding was carried out.

After a lapse of five months, petitioner was issued summon, where he was directed to appear on 01.02.2020 for recording its evidence. Petitioner appeared before the respondent-Authorities and produced all requisite documents and subsequent to that petitioner was issued intimation of liability under Section