Held - The petitioner, who was served with a copy of the Order-in-Original No.70/2024-25-GST, dated 25.02.2025, under Section 73 of the CGST Act, has challenged the said order on the ground that it has been passed in contravention of Rule 142(1A) of the CGST Rules, 2017 inasmuch as no prior show-cause notice was served on the petitioner.

In view of the consis.....

Held - It is crystal clear that no show cause notice in terms of Section 73 (1) of the JGST Act, 2017 has been served by the Respondents upon the Petitioner towards imposition of the tax, interest and penalty under the JGST Act amounting to Rs. 8,04,134/- for the concerned period. The reliance of the Respondents on the alleged Summary show cause in Form GST DRC-01, dated 20.12.2018, is also of not much avail. The c.....

Held - In response to the said application, information under RTI through letter dated 23rd September 2021 was received wherein he was provided the copy of Form GST DRC-01 for F.Y. 2017-18 dated 03.12.2018, Form GST DRC-02 for F.Y. 2017-18 dated 03.12.2018, Form GST DRC-07 dated 21.01.2019 and Form GST RFD-06 dated 24.07.2018 (Annexure-9). Petitioner complains that he was never in receipt of the summary notice in Form GST DRC-01 and summary of.....

Held - in our opinion, present writ petition deserves to be allowed, as admittedly for initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer. Any subsequent reminder will not cure inherent defect in proceedings initiated against the petitio.....

Held - In the instant case, as seen from the record, authorization to inspect and search in Form GST INS01 is dated 20.11.2019, and the business premises was searched on 27.11.2019 by the first Respondent. Notice for production of records was issued on 27.11.2019 and the same were submitted by the Petitioner on 21.01.2020.

From the above, it is clear that, the entire process of issuing authorization, submission of documents and books of .....

Held - The specific case of the petitioner is that after issuance of GST DRC-01 on 16.05.2019, the petitioner was not aware of any order. It was only when his account was attached; petitioner’s-bank informed him about the notice under Section 79 (1) (c) of the Act. Even after going through the entire order sheet it clearly transpires that on 16.05.2019 there was an order for issuance of DRC-01 but after that there was no mention of issua.....