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SGST High Court Cases

GST – Section 122 of the CGST Act - Assessment - Levy of Penalty – petition challenging levy of penalty under Section 122(2)(a) of the CGST Act – Assessee filed GSTR-I returns for certain period but failed to file GSTR-3B returns – assessee contends that there is no power to impose penalty under Section 62 of the Act and procedure contemplated for levy of penalty was not followed by Respondents – HELD - In order to impose penalty in terms of Section 122(2)(a) of the Act, the demand for recovery should be made following the procedure under Section 73 of CGST Act, in which case, the proper Officer shall issue a notice under Section 73 within three months prior to the time specified in sub-section 10 of section 73 – in the instant case, no such notice was issued prior to passing of impugned order - As per Sections 73 and 74 of CGST Act, a show-cause notice has to be issued and the same has to be adjudicated following due process of law - in the present case, notice in Form GSTR-3A came to be issued and the same is served immediately without waiting for statutory period of 15 days, as contemplated under Section 46 and the Assessment Order came to be passed under Section 62 on the very next day directing payment of tax, interest and penalty – the impugned Order imposing penalty is set-aside for not following the procedure established by law, which amount to violating the principles of natural justice - Matter is remanded back to the authority concerned to follow the procedure required under law and pass appropriate orders after hearing the petitioner - the Writ Petitions are disposed of
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