The grievance of the petitioner is that the adjudicating authority, instead of confining the subject matter broadened the scope of the adjudication by issuance of the impugned show cause notice. Notice issued to respondent.
Section 73, 74 of the CGST Act, 2017— Show Cause Notice -- The petitioner challenged the Order-in-Original dated 30.06.2020 and the SCN dated 20.02.2020 on the ground that the order, dated 30.06.2020, was passed by an officer who had no jurisdiction to pass the said order. No pre-show cause notice consultation was carried out, although, the demand was over Rs. 50,00,000/-, which was a requirement of paragraph 5 of the circular dated 10.03.2017. No hearing was given to the petitioner prior to passing of the impugned order and the impugned show cause notice is based on inaccurate facts. The adjudicating authority, broadened the scope of the adjudication by issuance of the impugned show cause notice dated 20.02.2020, and thereafter, went on to adjudicate the matter, vide order dated 30.06.2020, contrary to the scope of the order of remand.
Held that:-The Hon’ble High Court issued notice to the respondent and listed the matter on 03.12.2021. In the meanwhile, stayed on the operation of the impugned order dated 30.06.2020.
The grievance of the petitioner is that the adjudicating authority, instead of confining the subject matter broadened the scope of the adjudication by issuance of the impugned show cause notice. Notice issued to respondent.
Section 73, 74 of the CGST Act, 2017— Show Cause Notice -- The petitioner challenged the Order-in-Original dated 30.06.2020 and the SCN dated 20.02.2020 on the ground that the order, dated 30.06.2020, was passed by an officer who had no jurisdiction to pass the said order. No pre-show cause notice consultation was carried out, although, the demand was over Rs. 50,00,000/-, which was a requirement of paragraph 5 of the circular dated 10.03.2017. No hearing was given to the petitioner prior to passing of the impugned order and the impugned show cause notice is based on inaccurate facts. The adjudicating authority, broadened the scope of the adjudication by issuance of the impugned show cause notice dated 20.02.2020, and thereafter, went on to adjudicate the matter, vide order dated 30.06.2020, contrary to the scope of the order of remand.
Held that:-The Hon’ble High Court issued notice to the respondent and listed the matter on 03.12.2021. In the meanwhile, stayed on the operation of the impugned order dated 30.06.2020.