NKAS SERVICES PRIVATE LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The present challenge relates to the show cause notice dtd. 14/6/2021 (Annexure-1) issued under Sec. 73 of the Jharkhand Goods and Services Tax (JGST) Act, 2017 and the summary of the show cause notice in Form DRC-01 dtd. 14/6/2021 (Annexure-2) also issued by the respondent no.3 under Rule 142(1)(a) of the JGST Rules, 2017 since the previous show cause notice dtd. 7/6/2021 (Annexure-3) issued under Sec. 73 of the JGST Act has been withdrawn. The impugned show cause notices are extracted hereunder:

(3.) Mr. Kartik Kurmy, learned counsel for the petitioner has argued in support of the challenge to the impugned show cause notice dtd. 14/6/2021 (Annexure-1) issued by the respondent No.3 under Sec. 73 of the Jharkhand Goods and Services Tax Act, 2017 and the summary of show cause notice in FORM- DRC-01 dtd. 14/6/2021 (Annexure2) also issued by respondent No.3 in exercise of power under Rule 142 (1) (a) of the Jharkhand Goods and Services Tax Rules, 2017. He submits that the impugned show cause notice Annexure-1 lacks in the very ingredient of a proper show cause notice as required under Sec. 73 of the Act. It has been issued in a format without striking out any irrelevant portions and without stating the specific contravention committed by the petitioner. The summary of show cause notice in FORM-GST-DRC- 01 is to be issued in an electronic form along with a notice for the purposes of intimation to the assesse and the same by its very nomenclature cannot be a substitute to the show cause notice which if lacks in the essential ingredients of a proper show cause notice. Relying upon the decision rendered by this Court in W.P.(T) No. 2444 of 2021 dtd. 6/10/2021 in the case of the same petitioner concerning a similar show cause notice issued under Sec. 74 of the JGST Act, it is submitted that the respondent no.3 has once again committed the same error in issuing the impugned show cause notice dtd. 14/6/2021. While the show cause notice does not even contain the brief facts of the case or the grounds alleged even the summary of the show cause notice does not contain specific facts and allegations showing evasion of payment of due tax to the Government. In the absence of the ingredients of a proper show cause notice the petitioner is being denied proper opportunity of defending himself. Such a proceeding could end up in vague result and would also not be in the interest of the revenue. The impugned notices at Annexure-1 and 2 therefore, are unsustainable in law and on facts on same principles as has been held in the case of the petitioner in W.P.(T) No. 2444 of 2021.