The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same. The impugned order (summary of order) is quashed and the matter is remitted back to the respondent for reconsideration.
Section 75 of the CGST Act, 2017 –– Personal Hearing –– The petitioner prayed for directions for calling the records in Tran-1 dated 04.06.2020 and quash the same as wholly without jurisdiction and clear violation of Section 140(1) of the Act. The summary of show cause in Form GST-DRC-01 under Rule 142(1) of the Rules, has been generated on 04.06.2020 and without giving any hearing, on 04.06.2020, the impugned assessment order has been passed. The court observed that the impugned order can not be sustained.
Held that:- The Hon’ble High Court quashed the impugned order and remitted the matter back to the respondent for reconsideration.
The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same. The impugned order (summary of order) is quashed and the matter is remitted back to the respondent for reconsideration.
Section 75 of the CGST Act, 2017 –– Personal Hearing –– The petitioner prayed for directions for calling the records in Tran-1 dated 04.06.2020 and quash the same as wholly without jurisdiction and clear violation of Section 140(1) of the Act. The summary of show cause in Form GST-DRC-01 under Rule 142(1) of the Rules, has been generated on 04.06.2020 and without giving any hearing, on 04.06.2020, the impugned assessment order has been passed. The court observed that the impugned order can not be sustained.
Held that:- The Hon’ble High Court quashed the impugned order and remitted the matter back to the respondent for reconsideration.