Adjudication order passed straightway after issuance of SCN without granting opportunity of hearing to be quashed: HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 4 November, 2022
Latest from Taxmann
Case Details: Om Prakash Store v. State of Jharkhand - [2022] 144 taxmann.com 30 (Jharkhand)
Judiciary and Counsel Details
-
- Aparesh Kumar Singh & Deepak Roshan, JJ.
- Sumeet Gadodia & Shilpi Sandil Gadodia, Advs. for the Petitioner.
- P.A.S. Pati, G.A.-II, for the Respondent.
Facts of the Case
The petitioner was a registered dealer and engaged in the business of trading of Jaggary, Mahua and Krana Goods. An inspection was carried out in the premises of petitioner and thereafter summary of show cause notice in Form GST DRC-01 was issued negligently without mentioning date, time and venue and straightway, after issuance of DRC-01, adjudication order under section was passed. The petitioner filed writ petition and contended that no show cause notice, summary of show cause notice, adjudication order and summary of order was ever served to the petitioner.
High Court Held
The Honorable High Court observed that immediately after issuance of SCN under DRC-01, adjudication order under section 73 was passed and also summary of order in Form GST DRC-07 was issued. Moreover, the petitioner came to know about adjudication proceeding and orders passed by GST authorities only when bank attachment notice contained in GST DRC-13 was issued to banker of petitioner by attaching bank account of petitioner.
The Court also noted that proper opportunity of hearing was not afforded to petitioner before adjudication order was passed. Therefore, it was held that the impugned order was liable to be quashed and matter was to be remitted back to Adjudicating Authority to issue fresh show cause notice.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
