M/S Rameshwar Prasad Rajendra Prasad vs. Commissioner CGST And Central Excise And Another
Held
The Court directed the petitioner to file objections to the show cause notice within two weeks. The respondent was then directed to consider these objections after a personal hearing and pass an appropriate order within 15 days.
Facts
The petitioner challenged a show cause notice and subsequent GST proceedings, alleging non-compliance with mandatory rules regarding the format of notices and denial of cross-examination. The respondent argued that the challenge was to a mere show cause notice and the petitioner should file objections.
Key Issues
Whether the show cause notice and proceedings were vitiated due to non-compliance with prescribed formats and denial of cross-examination. Whether the Court should interfere at the show cause notice stage.
Sections Cited
Section 74, Rule 142(1)(a)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:213012-DB Chief Justice's Court Case :- WRIT TAX No. - 1274 of 2023 Petitioner :- M/S Rameshwar Prasad Rajendra Prasad Respondent :- Commissioner Cgst And Central Excise And Another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- Amit Mahajan Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Amit Mahajan, learned counsel for the respondent.
The challenge laid in this writ petition is to the show cause notice dated 14.7.2023 issued by the respondent No. 2 for the financial year 2018-19 as also to the entire proceedings undertaken by the respondents under Section 74 of the Central Goods and Service Tax Act, 2017 pursuant to the information forwarded by the Additional Director General, DDGI, Zonal Unit, Lucknow consequent to an inquiry initiated by the said authority in respect of the issuance of invoices from the non existing firms without actual supply of goods and wrongful availment and utilization of Input Tax Credit by these firms.
The challenge laid to the impugned show cause notice dated 14.7.2023 and the proceedings initiated con
The judgment continues below.
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