The ruling in brief
Where assessee challenged Section 73 proceedings alleging non-service of statutory notice for wrongful ITC, but record showed service of a detailed demand- cum-show-cause notice for the relevant period, contention of absence of notice was unfounded and proceeding was not without jurisdiction, with any residual grievances to be adjudicated in statutory appeal.
Where assessee challenged unsigned and allegedly defective Form GST DRC- 07 electronic summary regarding period and quantum, such electronic defects alone did not affect jurisdiction of adjudication order, as summary cannot substitute main adjudication, and any inconsistency among notice, order, and summary must be tested on facts and can be redressed through statutory appeal.
Where assessee challenged imposition of interest and penalty as exceeding show-cause notice for period July 2017 to March 2018 invoking section 75(7), since determination of whether order exceeded notice required conjoint examination of notice and order, mere assertion did not warrant writ interference and remedy could be pursued before appellate authority.
Where assessee alleged denial of hearing during demand adjudication for July 2017 to March 2018 but records showed service of demand-cum-show-cause and no reply from assessee nor any material indicating exclusion from adjudicatory process, non-compliance with Section 75 could be addressed in statutory appeal and no ground for extraordinary interference was established.…
Provisions considered
Section 73 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017; Section 73 of Central Goods and Services Tax Act, 2017/Assam Goods and ServicesTax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017; Section 75 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950; Section 75 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017; Section 107 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.