N.N. Wires And Steels Private ... vs The Assistant Commissioner
2021 Latest Caselaw 2012 Chatt

        HIGH COURT OF CHHATTISGARH, BILASPUR
                               Order Sheet
                           WPT No. 109 of 2021
N.N. Wires & Steels Private Limited -Versus- The Assistant Commissioner & Anr.




25.08.2021          Mr. Nikhil Agrawal, Advocate for the Petitioner.

                    Mr. Alok Bakshi, Addl. A.G. for the State/Respondent No.1.

Mr. Nikhil Pareek, Advocate on behalf of Mr. Ramakant

Mishra, ASG for the Union of India/ Respondent No.2.

Heard.

Learned counsel for the petitioner would submit that without

issuing show cause notice under Section 74 of the C.G. Goods and

Services Tax Act, 2017 directly a summary of show cause notice

was issued in Form GST DRC-01. Therefore there is non

compliance of Section 74 which is sine-qua-non to initiate the

proceeding for recovery and instead the orders have been passed.

He also relies upon the Judgment passed by Co-ordinate Bench of

this Court in WPT No. 93 of 2020 on 06.10.2020.

Learned State counsel opposes the argument and submit

that the petitioner has not availed the alternative remedy available

to him to file an appeal.

Considering the submissions made, learned State counsel is

directed to file reply on admission and also on interim relief.

The issue may need consideration. The order is dated

01.09.2020. Considerable time has passed. The issue of alternate remedy also required to be considered qua the legality of notice. In

the meanwhile, till the reply is filed it is directed that order dated

01.09.2020 shall remain stayed subject to petitioner depositing 10%

of the original principle demand which was raised by Annexure P-4.

List this case alongwith WPT No.47 of 2021.

Sd/-

(Goutam Bhaduri) Judge

Aks