Held - A perusal of the impugned show-cause notice issued under section 73 of the Act shows that it completely lacks in fulfilling the ingredients of proper show cause notice under section 73 of the Act. It does not indicate as to the contravention committed by the petitioner. It has been issued in a format without striking off the irrelevant particulars. 

We are inclined to quash the impugned show cause notice issued under sectio.....

Held - If the revenue wants to initiate proceedings under Section 74 of the Act, has to serve a notice to pay the amount of tax along with interest payable under Section 50 and a penalty equivalent to 15% of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.

Therefore, what has been proposed by the revenue would be intimated .....

Held – We find that the show cause notice is completely silent on the violation or contravention alleged to have been done by the petitioner regarding which he has to defend himself. The summary of show cause notice at annexure-2 though cannot be a substitute to a show cause notice, also fails to describe the necessary facts which could give an inkling as to the contravention done by the petitioner. 

As noted herein above, t.....

Held - A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice. In absence of clear charges which the person so alleged is required to answer, the noticee is bound to be denied proper opportunity to defend itself. This would entail violation of principles of natural justice which is a well-recognized exception for invocation of writ jurisdiction despite.....

Held - The requirements of issue of FORM GST DRC-01 and FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG&ST Act i.e., Rule 142 of the CG&ST Rules, 2017. 

A careful perusal of Section 73 of the CG&ST Act in conjunction with Rule 142 makes it clear that non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order and therefore it is a rule which necessarily needs t.....

Held - The requirements of issue of  FORM GST DRC-01 and  FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG&ST Act i.e., Rule 142 of the CG&ST Rules, 2017.

A careful perusal of Section 73 of the CG&ST Act in conjunction with Rule 142 makes it clear that non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order and therefore it is a rule which necessarily n.....