M/S Shri Shyam Trading Company vs Commissioner Of Chhattisgarh ...
2021 Latest Caselaw 2056 Chatt

HIGH COURT OF CHHATTISGARH, BILASPUR Order Sheet WPT No. 140 of 2021 M/s Shri Shyam Trading Company Versus Commissioner Of Chhattisgarh State Tax (GST) & ors.

27/08/2021 Shri Hari Agrawal, Counsel for the Petitioner.

Shri Rahul Jha, G.A. for the State.

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

30/01/2021. 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

30/01/2021 shall remain stayed subject to petitioner depositing

10 % of the original principle demand which was raised by

Annexure P-12.

List the case alongwith WPT No. 47 of 2021.

Sd/-

(Goutam Bhaduri) Judge

gouri