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1 - 7 of 7 (0.37 seconds)M/S Nkas Services Private Limited vs The State Of Jharkhand on 6 October, 2021
In the case of M/s NKAS
Services Private Limited (Supra) in W.P (T) No. 2444/2021 concerning the
SCN issued under section 74 of the Act and also in the case of the same
petitioner in W.P (T) No. 2659/2021 relating to a similar vague show cause
notice issued under section 73 of the Act, this Court vide detailed judgment
dated 06.10.2021 and 09.02.2022 quashed the notices impugned in those writ
petition and granted liberty to the Respondents to initiate fresh proceeding from
the same stage in accordance with law within a period of four weeks from the
date of the order. For the same reasons, we are inclined to quash the impugned
show cause notice issued under section 73 of the JGST Act and Summary of the
Show Cause Notice issued in Form GST DRC-01.
The Assistant Commissioner Of State Tax vs M/S Commercial Steel Company on 3 September, 2021
Since the breach relates to
violation of principles of natural justice and mandatory procedure prescribed in
law, as per the principles laid by the Apex Court in the case of Magadh Sugar
& Energy Ltd. Versus State of Bihar & others reported in [2021 SCC
OnLine SC 801, para-24 and 25], as also in the case of Assistant
Commissioner of State Tax and Others (supra) para-11, we are of the view
that the writ petition is maintainable. Accordingly, the impugned notices at
Annexure-4 and Annexure-5 dated 20.10.2020 are quashed. Consequently,
summary of the order issued in Form GST DRC-07 dated 14.12.2020
(Annexure-7) also cannot survive. Accordingly, it is quashed. Since the Court
has not gone into the merits of the case of the parties, Respondents are at liberty
to initiate fresh proceedings from that stage in accordance with law within a
period of four weeks from today.
Section 74 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 107 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Central Goods and Services Tax Act, 2017
M/S Alfa Enterprise vs State Of Gujarat on 1 October, 2019
Besides referring to the
provisions of Rule 86A(3) of JGST Rules, 2017, he has also relied upon the
judgment of Gujarat High Court in the case of Alfa Enterprise versus State of
Gujarat reported in [2019 (31) G.S.T.L 592 (Guj.), para-6 & 8] relating to
blocking of ITC. Reliance has also been placed on the judgement of
Uttarakhand High Court rendered in the case of Vimal Petrothin Pvt. Ltd.
Versus Commissioner, CGST reported in [2021 (53) G.S.T.L 130
(Uttarakhand). He submits that ITC cannot remain blocked for more than one
year, as per restrictions contained in Rule 86A (3) of JGST Rules, 2017.
Learned counsel for the petitioner submits that the order passed under section
73 of the Act has not even been brought on record through counter affidavit by
the Respondents. An appeal could have been preferred only if proper order
under section 73 of the Act is passed instead of Summary of the Order being
uploaded in Form GST DRC-07.
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