Adjudication order has been passed without prior service of show cause notice. Accordingly the impugned order is hereby set aside. The matter is remitted back to the assessing authority to pass a fresh order.
Maintainability of petition— Section 74 of CGST Act— In the instant case, challenge has been raised to the order passed by the Assistant Commissioner in exercise of power under Section 74 of the GST Act, 2017 for the tax period 2019- 20.
Firstly, it has been submitted that the aforesaid adjudication order has been passed without prior service of show cause notice. Second, it has been submitted that in any case, the said order is wholly non-speaking. Third, it has been submitted that in any case, there is no actionable material to proceed against the petitioner, inasmuch as it has been stated by means of supplementary affidavit, the selling dealer is duly registered on the GST Portal maintained by the revenue authorities. Thus, the impugned order is stated to be wholly unsustainable.
Held that— No useful purpose would be served in relegating the petitioner to the forum of alternative remedy.
Accordingly, the impugned order passed by the Assistant Commissioner is hereby set aside. The matter is remitted back to the assessing authority to pass a fresh order.
Adjudication order has been passed without prior service of show cause notice. Accordingly the impugned order is hereby set aside. The matter is remitted back to the assessing authority to pass a fresh order.
Maintainability of petition— Section 74 of CGST Act— In the instant case, challenge has been raised to the order passed by the Assistant Commissioner in exercise of power under Section 74 of the GST Act, 2017 for the tax period 2019- 20.
Firstly, it has been submitted that the aforesaid adjudication order has been passed without prior service of show cause notice. Second, it has been submitted that in any case, the said order is wholly non-speaking. Third, it has been submitted that in any case, there is no actionable material to proceed against the petitioner, inasmuch as it has been stated by means of supplementary affidavit, the selling dealer is duly registered on the GST Portal maintained by the revenue authorities. Thus, the impugned order is stated to be wholly unsustainable.
Held that— No useful purpose would be served in relegating the petitioner to the forum of alternative remedy.
Accordingly, the impugned order passed by the Assistant Commissioner is hereby set aside. The matter is remitted back to the assessing authority to pass a fresh order.