The Bombay High Court ruled that GST Notice failed to mention allegations of fake invoices against the assessee is not valid and the Court warned the respondent department strictly to give proper training to the officers.
Archana Textile Corporation, the petitioner alleged about fake invoices and fake forms have been made but the show cause notice issued was without any of these allegations and any details. It was contended that the order has been passed without allowing the petitioner to effectively deal with the allegations.
Justice K R Shriram & Justice A S Doctor observed that the show cause notice does not contain any details of any sale or claims or deductions which the petitioner has incorrectly made or claimed or recorded in an incorrect manner. It was the duty of the respondent to have given all the details to the petitioner.
The procedure adopted by the respondent was incorrect and the court strictly warned the respondent to keep every show cause notice issued in future shall contain every detail required to effectively respond to the show cause notice.
The impugned order alongwith the show cause notice was quashed and set aside. The Respondents were warned that the Court will not be so generous in future and may even consider directing the observations made to be specified in the career record of the concerned officer.
Mr Rahul Thakar appeared for the Petitioner and Ms S.D. Vyas Counsel for State.
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