Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court
2 weeks, 1 day ago

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court

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The Gauhati High Court stated that issuance of summary of Show Cause Notice in GST DRC-01 cannot substitute requirement for issuance of show cause notice under section 73 of CSGT Act. The assessee has challenged the Order on the ground that there was no proper and prior Show Cause Notice prescribed under sub-section of Section 73 of the Assam Goods and Services Tax Act, 2017 and the assessee was only served with a Summary of Show Cause Notice in Form GST DRC-01. The bench opined that “…….the attachment to the Summary of Show Cause Notice in GST DRC-01 is only the Statement of the determination of tax in terms with Section 73. The said Statement of determination of tax cannot substitute the requirement for issuance of the Show Cause Notice by the Proper Officer in terms with Section 73 of the Central or the State Act.

Tax Show Cause Notice Order Statement Cause Notice Act Summary Cause Notice Section 73 Issuance  notice  terms  gst  issuance  scn  statement  order  tax  gauhati  requirement  csgt  summary  act  cause  73  high  substitute  drc01

History of this topic

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
1 month, 1 week ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

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The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
4 months ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

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Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

Two Parallel Proceedings In Respect Of Same Period Not Permissible As Per CGST/SGST Act: Gauhati High Court
9 months, 3 weeks ago

Two Parallel Proceedings In Respect Of Same Period Not Permissible As Per CGST/SGST Act: Gauhati High Court

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The Gauhati High Court has held that two parallel proceedings in respect of the same period are not permissible as per the CGST/SGST Act.The bench of Justice Manish Choudhury has observed that Section 6 of the CGST/SGST Act, more particularly Section 6, indicates that once a proceeding is initiated in either of the two Acts, another proceeding for the same …

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
10 months, 1 week ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

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The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.
1 year ago

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.

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The Bombay High Court has issued the notice to the department on a plea challenging the GST show cause notice issued to online gaming company Playerzpot Media.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has ordered the GST authorities to refrain from passing any final orders on the SCN without leave of the Court.The petitioner or assessee …

Service Tax | Assessee Cannot Be Penalised Based On Show-Cause Notice Mentioning Erroneous Category Of Service : Supreme Court
1 year, 4 months ago

Service Tax | Assessee Cannot Be Penalised Based On Show-Cause Notice Mentioning Erroneous Category Of Service : Supreme Court

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A Division Bench of the Supreme Court, comprising Justices Abhay S. Oka and Sanjay Karol, while hearing appeals, held that “Assessee cannot be subjected to a penalty on the basis of a show cause notice containing a completely erroneous category of service.” Therefore, Court rendered the demand made on the basis of the said show cause notice illegal. The details …

Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order
1 year, 6 months ago

Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order

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The Delhi High Court has held that the Show Cause Notice was short of the necessary requirements as it did not contain any specific allegation.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the show cause notice is required to set out the relevant material in order to enable the noticee to meaningfully respond to it.The …

Department Should Not Have Invoked The Extended Time Period For Issuance Of Second Show Cause Notice Demanding Service Tax: CESTAT
1 year, 7 months ago

Department Should Not Have Invoked The Extended Time Period For Issuance Of Second Show Cause Notice Demanding Service Tax: CESTAT

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The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the second show cause notice should have been for a normal period of demand and the department should not have invoked the extended time period for demanding service tax.The bench of C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has …

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court
1 year, 10 months ago

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court

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The Kerala High Court has ruled that when the time limit for issuing an order under Section 73 of the CGST Act stands extended by a notification, the time limit for issuance of show cause notice under Section 73 would also stand extended. Section 73 provides that the proper officer must issue a show cause notice on the tax payer …

Failure To Issue ASMT 10 In Respect Of Aspects Forming Subject Matter Of Proceedings Vitiates Entire Proceedings: Madras High Court
2 years, 2 months ago

Failure To Issue ASMT 10 In Respect Of Aspects Forming Subject Matter Of Proceedings Vitiates Entire Proceedings: Madras High Court

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The Madras High Court has held that ASMT 10 is mandatory before proceeding to issue GST DRC-01. Failure to issue ASMT 10 in respect of the discrepancies forming the subject matter in GST DRC-01 culminating in GST DRC-07 would vitiate the entire proceedings.The single bench of Justice Mohammed Shaffiq has observed that any proceeding in GST DRC-01A/1 culminating in an …

Summary Of SCN In Form GST DRC-01 Cannot Substitute Requirement Of Proper SCN: Jharkhand High Court
2 years, 4 months ago

Summary Of SCN In Form GST DRC-01 Cannot Substitute Requirement Of Proper SCN: Jharkhand High Court

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The Jharkhand High Court has held that the summary of show cause notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73 of the CGST Act, 2017. The division bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the levy of a penalty of 100% of tax dues …

Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High Court
2 years, 5 months ago

Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High Court

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The Allahabad High Court has held that the show cause notice cancelling registration must indicate the reason and the mere mentioning of violation under the CGST Act is not sufficient. The petitioner submitted that the show cause notice was issued, ostensibly with reference to Section 29 of the Act, inasmuch as the notice dated 9.7.2021 alleged non-compliance with specified provisions …

No Demand Of GST, Interest And Penalty Can Be Made In Form DRC-01A Without Issuance of Section 74(1) Notice: Madras High Court
2 years, 5 months ago

No Demand Of GST, Interest And Penalty Can Be Made In Form DRC-01A Without Issuance of Section 74(1) Notice: Madras High Court

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While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of a notice under Section 74 of the CGST Act. If the petitioner has any objections and has not paid the tax as determined, a show cause notice must be issued under Section …

Voluntary Statement Made Before The Revenue Authorities Cannot Substitute A Statutory Pre-Show Cause Consultation Notice: Delhi High Court
2 years, 5 months ago

Voluntary Statement Made Before The Revenue Authorities Cannot Substitute A Statutory Pre-Show Cause Consultation Notice: Delhi High Court

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The Delhi High Court has reiterated that a voluntary statement made before the revenue authorities cannot substitute a statutory pre-show cause consultation notice, as contemplated under Rule 142 of the CGST Rules, 2017, as it stood before 15.10.2020. The Division Bench of Justices Rajiv Shakdher and Tara Vitasta Ganju dismissed the contentions of the revenue department that because the petitioner's …

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court
2 years, 6 months ago

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court

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The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a one-day delay. The petitioner has challenged the order passed under Section 148A of the Income Tax Act, 1961 and the notice passed under Section 148 of the …

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN
2 years, 7 months ago

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN

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The Allahabad High Court bench of Justice Devendra Kumar Upadhyaya and Justice Brij Raj Singh, while dealing with the issue of the applicability of GST on royalties on mining, has directed the assessee to reply to the show cause notice issued by the department. The petitioner has been issued a Demand-cum-Show Cause Notice alleging non-payment and evasion of payment of …

Initiation Of Adjudication Proceeding Without Issuance Of Show Cause Notice Is Void Ab Initio: Jharkhand High Court
2 years, 7 months ago

Initiation Of Adjudication Proceeding Without Issuance Of Show Cause Notice Is Void Ab Initio: Jharkhand High Court

Live Law  

The Jharkhand High Court bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has held that the initiation of an adjudication proceeding without the issuance of a show cause notice is void ab initio. However, the respondent-authorities were not convinced by the petitioner's documents and, as a result, issued an intimation to the petitioner on Form GST DRC-01A dated …

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