The contention of the petitioner is that on the same issue and transaction two different authorities have initiated the proceedings which is totally illegal and unjustified. This court deem it proper to dispose of the present petition by directing the respondent to consider and decide the representation of the petitioner in accordance with law by passing a speaking order before proceeding further in the matter.
Section 74 of the CGST Act, 2017 — Show Cause Notice –--The petitioner sought direction to the respondent no.3 to decide the representation filed by the petitioner by passing a speaking order. Further, prayed for a direction to quash the summons issued by the State Tax Authority. The petitioner is engaged in the business of cutting and trading of Iron Steel. The petitioner received a notice u/s 74 on the ground that the petitioner has been found availing the ITC on the purchases made from Non Existing Firm. The petitioner has filed a detailed reply to the said notice, however, the petitioner has received summons from the authorities. The petitioner submitted that on the same issue and transaction two different authorities have initiated the proceedings which is totally illegal and unjustified. The petitioner has already submitted a representation.
Held that:- The Hon’ble High Court directed the respondent no.3 to consider and decide the representation of the petitioner in accordance with law by passing a speaking order before proceeding further in the matter.
The contention of the petitioner is that on the same issue and transaction two different authorities have initiated the proceedings which is totally illegal and unjustified. This court deem it proper to dispose of the present petition by directing the respondent to consider and decide the representation of the petitioner in accordance with law by passing a speaking order before proceeding further in the matter.
Section 74 of the CGST Act, 2017 — Show Cause Notice –--The petitioner sought direction to the respondent no.3 to decide the representation filed by the petitioner by passing a speaking order. Further, prayed for a direction to quash the summons issued by the State Tax Authority. The petitioner is engaged in the business of cutting and trading of Iron Steel. The petitioner received a notice u/s 74 on the ground that the petitioner has been found availing the ITC on the purchases made from Non Existing Firm. The petitioner has filed a detailed reply to the said notice, however, the petitioner has received summons from the authorities. The petitioner submitted that on the same issue and transaction two different authorities have initiated the proceedings which is totally illegal and unjustified. The petitioner has already submitted a representation.
Held that:- The Hon’ble High Court directed the respondent no.3 to consider and decide the representation of the petitioner in accordance with law by passing a speaking order before proceeding further in the matter.