C.M.No.5958/2022

Exemption allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

W.P.(C) No.2070/2022 & C.M.No.5957/2022

Present writ petition has been filed challenging the show cause notice issued in Form GST DRC-01 dated 30^th December, 2020, Form GST ASMT- 10 dated 16th December, 2020 issued by Respondent No. 2 and form DRC -07 dated 01^st February, 2021.

Learned Counsel for the Petitioner states that the ASMT-10 dated 16^th December, 2020 was issued without mentioning any discrepancies in the returns which is mandatory under Section 61 of CGST Act, 2017. He states that no pre show cause notice consultation was held as mandated under Rule 142 (1)A of CGST Rules, 2017.

He also states that the show cause notice (DRC-01) dated 31^st December, 2020 had never been served upon the petitioner. He states that even after issuance of show cause notice, DRC-01 dated 30th December, 2020, no personal hearing was granted to the Petitioner and a non-speaking order (DRC-07) dated 01st February, 2021 has been passed in blatant violation of natural justice.

A perusal of the paper book reveals that the allegations against the Petitioner have been mentioned the specific particulars. The Petitioner neither filed any reply to the show cause notice nor any appeal against the impugned order.

At this stage, learned counsel for the Petitioner states that he may be given an opportunity to file an appeal.

Keeping in view the aforesaid, the present writ petition along with pending application is disposed of with liberty to the Petitioner to file an appeal under the statute with the appropriate Authority within four weeks.

In the event, the appeal is filed within the aforesaid period, the same shall not be dismissed on the ground of limitation. This Court clarifies that it has not expressed any opinion on the merits of the controversy. The rights and contentions of all the parties are left open.