The judgment establishes the requirement of affording a minimum period of 30 days for responding to show cause notices under Section 73 of the CGST Act and emphasizes the need for show cause notices to contain adequate material particulars.

ORDER

Sheel Nagu, J. - This petition invoking writ jurisdiction of this Court under Article 226 of Constitution of India assails the show cause notice dated 03.09.2022 (Annexure P/2) and the subsequent order of demand dated 12.09.2022 (Annexure P/3) both issued u/S.73 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act").

2. Pertinently, this Court while taking cognizance of this matter on 01.12.2022 restrained the respondents from taking coercive steps against petitioner pursuant to impugned show cause notice (Annexure P/2) and impugned order of demand (Annexure P/3).

3. Learned counsel for rival parties are heard on the question of admission so also final disposal.

4. Shri Gopal Mundhra, learned counsel for petitioner has though pleaded several grounds but restricts his arguments to the ground of denial of reasonable opportunity arising from the fact that despite show cause notice dated 03.09.2022 (Annexure P/2) affording 30 days time for the petitioner to respond, the impugned order u/S.73 was passed on 12.09.2022 i.e. within nine (9) days.

4.1 A further ground is raised that show cause notice dated 03.09.2022 (Annexure P/2) is not self-contained inasmuch as failing to inform about material of adverse nature which constituted the foundation of show cause notice thereby disabling the petitioner to respond. In this manner, it is urged that principle of audi alteram partem stood violated. Lastly, it is urged that opportunity of personal hearing was also not afforded.

4.2 This Court thus restricts its adjudicatory scrutiny to the aforesaid two grounds thereby leaving it to petitioner to raise the other ground not decided by this Court, if occasion arises; and, if law permits before the appropriate forum.

5. A bare perusal of show cause notice u/S. 73 of CGST Act reveals that the same was issued on 03.09.2022 affording opportunity to petitioner to make payment of tax with admissible penalty within 30 days. For ready reference and convenience, relevant Section 73 of CGST Act is reproduced below :

"73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.-(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder.

(2) The proper officer shall issue the notice under subsection (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order.

(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax.

(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under subsection (1) are the same as are mentioned in the earlier notice.

(5) The person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on