M/S Shri Balaji Trading Co. vs . State Of H.P. & Ors.
2024 Latest Caselaw 5169 HP

Himachal Pradesh High Court

M/S Shri Balaji Trading Co. vs . State Of H.P. & Ors. on 7 May, 2024

Bench: Mamidanna Satya Ratna Sri Ramachandra Rao, Jyotsna Rewal Dua

M/s Shri Balaji Trading Co. Vs. State of H.P. & Ors.

.

07.05.2024. Present: Mr. J.S. Bedi, Mr. Goverdhan Lal Sharma and Mr.

Yashpal, Advocates, for the petitioner. Mr. Anup Rattan, Advocate General with Mr. Rakesh Dhaulta, Additional Advocates General, Mr. Arsh Rattan, Mr. Sidharth Jalta and Ms. Priyanka Chauhan, Deputy

Advocates General, for the respondents.

CWP No. 3819/2024 & CMP No.6354/2024

Notice. Mr. Rakesh Dhaulta, learned Additional

Advocate General, accepts notice on behalf of the respondents.

2) Learned counsel for the petitioner contends that the 2nd

respondent had issued show cause notice on 30.09.2023

(Annexure P-2) under form GST DRC-01 without serving

notice under Rule 99 in form GST ASMT-10. He also placed

reliance on the judgment of the Gauhati High Court in M/s.

Pepsico India Holdings Pvt. Ltd. vs. Union of India,

WP(C)/6960/2023 dt.13.12.2023, wherein interim order has

been issued in similar circumstances.

3) The Additional Advocate General admits that prior to

issuance of the form GST DRC-01 dt. 30.09.2023 to the

petitioner, the 2nd respondent had not issued a notice in form

GST ASMT-10

4) A reading of Rule 99 of the CGST Rules, 2017, makes it

clear that the issuance of notice to the petitioner in form GST

ASMT-10, prior to issuance of a show cause notice, is

mandatory. Therefore, there shall be stay of all further

.

proceedings pursuant to Annexure P-2 dt. 30.09.2023.

     5)     List on 2nd July, 2024.





     6)     Reply be filed in the meantime.




                r            to       ( M.S. Ramachandra Rao )
                                            Chief Justice

                                        ( Jyotsna Rewal Dua )
                                                Judge
     07th May, 2024(rohit)