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| The Tax Publishers 2025 TaxPub(GST) 2131 (AP-HC) CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 73
Where no notice, as mentioned under section 142(1A) of the CGST Act, was served to assessee prior to initiation of assessment proceedings, the demand order was passed in contradiction and violation of statute provided under the Act was not sustainable.
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Determination of tax - Non-issuance of notice under section 142(1A) of the CGST Act - Violation of principles of natural justice - Validity of
Revenue initiated proceedings under section 73 by way of issuing a show cause notice and passing a demand order charging interest under section 50 of the CGST Act. Assessee challenged the order contending that necessary show cause notice under section 142(1A) of the Act was not issued prior to commencement of the proceedings culminating in the demand order. Secondly, the demand order as well as the show cause notices were issued after the expiry of the period of limitation under sections 73(10) and 70(2) of the CGST Act. Apart from this, assessee also claimed that there was violation of principles of natural justice as adequate opportunity was not given to him.Held: No such notice as mentioned under section 142(1A) of the CGST Act, was served on assessee prior to the assessment proceedings being taken up. Therefore, the demand order was passed in contradiction and violation of statute provided under the Act, hence the order was quashed and remanded back for completing the assessment after following the necessary procedure set out under the provisions of the Act.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. :
IN THE ANDHRA PRADESH HIGH COURT
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