M/S Salasar Tradeco Pvt. Ltd vs The Commissioner, Commercial Tax ...
2021 Latest Caselaw 586 Chatt

HIGH COURT OF CHHATTISGARH, BILASPUR Order Sheet WPT No. 47 of 2021 M/s Salasar Tradeco Pvt. Ltd Versus The Commissioner, Commercial Tax GST & Ors.

24/06/2021 Shri Kartik Kurmy, Counsel for the Petitioner.

Shri Siddharth Dubey, Dy. 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 vide

Annexure P-3, 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

04.03.2021. 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 04.03.2021 shall remain stayed

subject to petitioner depositing 10 % of the original principle

demand which was raised by Annexure P-10.

List the case in the week commencing 26.07.2021.

Sd/-

(Goutam Bhaduri) Judge

Jyoti