The show cause notice in Form GST MOV-10 that was issued was defective which resulted in denial of opportunity to the petitioner, and as such, cannot be said to be a show cause notice in the eyes of law.
Section 129, 130 of the CGST Act, 2017 – Goods in Transit --The petitioner prayed for quashing the order dated 29.11.2020 issued in Form GST MOV-11 whereby the vehicle of the petitioner has been confiscated and penalty has been imposed. Further challenge is to the order dated 28.06.2021 whereby the appeal filed by the petitioner has been dismissed. The petitioner counsel submitted that the notice in Form GST MOV-10 and the order passed in Form GST MOV-11, are wholly illegal and in gross violation of the principles of natural justice, inasmuch as the date mentioned in the show cause notice predates the date of the notice itself. Further, the petitioner was not afforded any opportunity of hearing. The court observed that the SCN dated 23.12.2020 was misleading and incorrect, as the SCN sent in Form GST MOV-10 dated 23.12.2020 does not comply with the statutory requirement as the date for appearance is stated as 28.11.2020. Had the SCN been properly prepared, the petitioner could have had adequate opportunity to represent his case. Therefore, the SCN that was issued was defective which resulted in denial of opportunity to the petitioner, and as such, cannot be said to be a show cause notice in the eyes of Law.
Held that:- The Hon’ble High Court allowed the writ petition and quashed the order dated 28.06.2021 as well as the order dated 29.11.2020. However, in the interest of justice, it is left open to the respondents to issue a fresh show cause notice to the petitioner and proceed thereafter in accordance with law.
The show cause notice in Form GST MOV-10 that was issued was defective which resulted in denial of opportunity to the petitioner, and as such, cannot be said to be a show cause notice in the eyes of law.
Section 129, 130 of the CGST Act, 2017 – Goods in Transit --The petitioner prayed for quashing the order dated 29.11.2020 issued in Form GST MOV-11 whereby the vehicle of the petitioner has been confiscated and penalty has been imposed. Further challenge is to the order dated 28.06.2021 whereby the appeal filed by the petitioner has been dismissed. The petitioner counsel submitted that the notice in Form GST MOV-10 and the order passed in Form GST MOV-11, are wholly illegal and in gross violation of the principles of natural justice, inasmuch as the date mentioned in the show cause notice predates the date of the notice itself. Further, the petitioner was not afforded any opportunity of hearing. The court observed that the SCN dated 23.12.2020 was misleading and incorrect, as the SCN sent in Form GST MOV-10 dated 23.12.2020 does not comply with the statutory requirement as the date for appearance is stated as 28.11.2020. Had the SCN been properly prepared, the petitioner could have had adequate opportunity to represent his case. Therefore, the SCN that was issued was defective which resulted in denial of opportunity to the petitioner, and as such, cannot be said to be a show cause notice in the eyes of Law.
Held that:- The Hon’ble High Court allowed the writ petition and quashed the order dated 28.06.2021 as well as the order dated 29.11.2020. However, in the interest of justice, it is left open to the respondents to issue a fresh show cause notice to the petitioner and proceed thereafter in accordance with law.