Minimum statutory period of 30 days mandated under the provisions of section 74 of CGST Act was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. This court quash the notice with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions.
Section 140 of the CGST Act, 2017--- Transitional Credit —–- The petitioner prayed for quashing of order dated 24.01.2019 and the SCN dated 06.06.2019, issued under Section 73, whereby ITC claim of the petitioner under TRANS- 1 has been rejected and decision has been taken to issue DRC 01 and SCN under Section 73, 74 . The court observed that the impugned order dated 24th of May 2019 was passed without proper application of mind, inasmuch as both the name of the parties in relation to whom the order was passed as also the GST number stands wrongly mentioned. It is not a typographical error for both the mistakes cannot be typographical in nature as they are hand written. The counsel for the petitioner submitted that the petitioner shall be content if a direction is issued to the Assessing Officer to consider and decide the petitioner’s case in the light of the judgment dated 28.10.2021 rendered by this Court in Krishi Educational and Health Seva Sansthan Kailash Enclave Versus The Union of India & Ors. The Respondents have no objection to the same.
Held that:- The Hon’ble High Court quashed the notice dated 06.06.2019 with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.
Minimum statutory period of 30 days mandated under the provisions of section 74 of CGST Act was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature. This court quash the notice with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions.
Section 140 of the CGST Act, 2017--- Transitional Credit —–- The petitioner prayed for quashing of order dated 24.01.2019 and the SCN dated 06.06.2019, issued under Section 73, whereby ITC claim of the petitioner under TRANS- 1 has been rejected and decision has been taken to issue DRC 01 and SCN under Section 73, 74 . The court observed that the impugned order dated 24th of May 2019 was passed without proper application of mind, inasmuch as both the name of the parties in relation to whom the order was passed as also the GST number stands wrongly mentioned. It is not a typographical error for both the mistakes cannot be typographical in nature as they are hand written. The counsel for the petitioner submitted that the petitioner shall be content if a direction is issued to the Assessing Officer to consider and decide the petitioner’s case in the light of the judgment dated 28.10.2021 rendered by this Court in Krishi Educational and Health Seva Sansthan Kailash Enclave Versus The Union of India & Ors. The Respondents have no objection to the same.
Held that:- The Hon’ble High Court quashed the notice dated 06.06.2019 with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.