According to the petitioner under what authority of law, the amounts were collected without issuance of a show cause notice or an order of assessment. Department is directed to file an affidavit of the concerned officer. In the meanwhile, no coercive steps will be taken against the petitioner-company.
Section 73, 74 of the CGST Act, 2017— Show Cause Notice -- The petitioner submitted that amounts were collected without issuance of a show cause notice or an order of assessment. The respondent counsel submitted that the petitioner-company, voluntarily, deposited amounts towards GST. The petitioner counsel submitted that 14 bank accounts of the petitioner-company, were attached and the directors of the petitioner-company were threatened to deposit the GST. The court asked the respondent counsel as to under what authority, the said amount was received by the respondents but he was unable to provide a clear response.
Held that:-The Hon’ble High Court directed the respondent to file an affidavit of the concerned officer, which will indicate, under what authority of law, were the amounts collected without issuance of a SCN or an order of assessment. List the matter on 07.04.2021. Further, directed respondent that no coercive steps will be taken against the petitioner.
According to the petitioner under what authority of law, the amounts were collected without issuance of a show cause notice or an order of assessment. Department is directed to file an affidavit of the concerned officer. In the meanwhile, no coercive steps will be taken against the petitioner-company.
Section 73, 74 of the CGST Act, 2017— Show Cause Notice -- The petitioner submitted that amounts were collected without issuance of a show cause notice or an order of assessment. The respondent counsel submitted that the petitioner-company, voluntarily, deposited amounts towards GST. The petitioner counsel submitted that 14 bank accounts of the petitioner-company, were attached and the directors of the petitioner-company were threatened to deposit the GST. The court asked the respondent counsel as to under what authority, the said amount was received by the respondents but he was unable to provide a clear response.
Held that:-The Hon’ble High Court directed the respondent to file an affidavit of the concerned officer, which will indicate, under what authority of law, were the amounts collected without issuance of a SCN or an order of assessment. List the matter on 07.04.2021. Further, directed respondent that no coercive steps will be taken against the petitioner.