On perusal of the impugned order, it is evident that no reasons are specified therein. The tax demand under the impugned order exceeds the amount specified in the show cause notice. Thus, the impugned order cannot be sustained. Therefore, impugned order dated 10.10.2023 was set aside.
As per the Circular dated 09.02.2018 issued by the CBIC, Central Government of India, the officers of Director General of G.S.T. (Intelligence) shall exercise the power to issue show cause notice. Therefore, the impugned proceedings have been issued by the competent authority.
Proper Officer had to at least consider the reply on merits and then form an opinion.
The Honorable Calcutta High Court in the case of Pioneer Co-operative Car Parking Servicing and Construction Society Ltd. disposed of the writ petition holding that the adjournments granted for the notice issued u/s 61 cannot be clubbed together with proceedings u/s 73 of the CGST Act, 2017.
Madras HC – Undoubtedly, it is not open to the Department to reopen the same issue vide new show cause notice after issuing order dated 23.12.2023.
Time limit to issue notice u/s 73 of CGST Act, 2017
