Delhi High Court Orders Electronic CGST Notice Summary Issuance

Sulender Shah Vs Additional Commissioner/Joint Commissioner CGST (Delhi High Court)

Facts:

1. Petitioner filed a petition challenging a show cause notice (SCN) issued by respondent no. 2 on 02.08.2023 for non-compliance with CGST rules.
2. Petitioner sought a writ to set aside/quash the SCN and requested a prohibition on adjudication proceedings during the writ petition.

Observations:

3. Petitioner argued similarity to a prior case (W.P.(C) No.12457/2023) where a similar SCN was contested.

4. The prior case resulted in an order directing the proper officer to issue a summary of the notice and demands electronically in FORM GST DRC-01 & FORM GST DRC-02.

Conclusion:

5. The present petition was disposed of similarly, with the court directing the proper officer to issue the summary electronically in FORM GST DRC-01 & FORM GST DRC-02.

6. Although the summary was required to be furnished with the show cause notice, the court considered it as substantial compliance.
7. The direction was given to issue the summary expeditiously, preferably within a week.
8. All pending applications were disposed of.

Key Legal Points:

• The petitioner’s grievance centered around non-receipt of a summary of proposed demand electronically, as required by Rule 142(1) of CGST Rules.
• Rule 142(1) mandates the issuance of a summary along with notices under specified sections of CGST Act.

Decision: The court disposed of the petition, directing the proper officer to issue the summary electronically in FORM GST DRC-01 & FORM GST DRC-02, ensuring compliance with Rule 142(1) within a week.

Enter your email address:

Subscribe to faceless complainces