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RITU BAHRI, MANISHA BATRA
New Hanumat Marbles – Appellant
Versus
State of Punjab – Respondent
| Table of Content |
|---|
| 1. petitioner seeks to quash gst orders due to procedural issues. (Para 1 , 2) |
| 2. consideration of mandatory procedural rules under cgst act. (Para 3 , 4) |
| 3. arguments from both parties regarding procedural adherence. (Para 5 , 6 , 7 , 8 , 9) |
| 4. orders set aside, remand for fresh assessment with compliance. (Para 10) |
JUDGMENT
Ritu Bahri, J. (Oral)
This order shall dispose of two writ petitions i.e. CWP-10560- 2021 and CWP-10568-2021 as the issue involved in both the petitions is identical. For the sake of brevity, facts are being extracted from CWP- 10560-2021.
2. The Petitioner is seeking quashing of order in Form GST DRC- 07 dated 12.03.2021 (Annexure P-6) and detailed order dated 10.03.2021 (Annexure P-7) passed under Section 74 (5) of the Central GST Act/Punjab GST Act, 2017.
3. Heard learned counsel for the parties.
4. The short question for consideration in the present writ petition is as to whether show cause notice as contemplated under Rule 142(1) of Central Goods and Services Tax Act, 2017 (for brevity "CGST Act") was mandatory to be be followed before passing order under Section 74 (5) of the Central GST Act/Punjab GST Act, 2017.
5. Learned counsel for the Pet
The court established that the failure to issue a mandatory show-cause notice under Rule 142(1A) of the GST Rules prior to initiating proceedings is a jurisdictional defect that invalidates any subse....
The court established that under GST Rules, there is no obligation to provide a hearing before issuing a show cause notice, as the communication is discretionary.
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
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