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Case Title |
DBS Tradelink and Advisors Pvt Ltd. Vs State of Maharashtra and anr. |
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Court |
Bombay High Court |
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Honorable Judges |
Justice K.R.Shriram and Justice A.S. Doctor |
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Citation |
2022 (7) GSTPancea 125 HC Bombay W.P.No.8474 of 2022
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Judgement Date |
20- July- 2022 |
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Counsel for Petitioner |
Prakash Shah i/by M/s PDS Legal |
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Counsel for Respondents |
Ms S.D.Vyas |
The Bombay High Court bench of Justice K.R.Shriram and A.S.Doctor has held that since GSTN is not equipped with creating system generated documents, notices and orders should be passed in physical form instead of digital till it is resolved.
FACTS OF THE CASE
The Petitioner is served with a digital show cause notice vide Form GST REG-17 on dated 21.04.2022 which was incomprehensible. SCN had unclear statements and bear signature which is not verified. However registration number was suspended with immediate effect. Similarly on 05.07.2022 impugned order in form no GST REG-19 of cancellation of GST registration number with GST payable as zero was issued.
The petitioner made reference to order of Gujarat High Court order in the case of Aggarwal Dyeing and Printing Works Vs state of Gujarat and others, dated 24th February 2022. In the said order Hon Court had directed GST department to issue notices and pass orders in physical form with necessary particulars instead of digital form till the GST Network problem is resolved.
The respondent informed that the said notice and orders passed were system generated documents. And that accelerated efforts were being made to resolve GST Network problem.
COURT HELD
Considering the facts as recorded, Hon. Court quashed and set aside SCN dated 21.04.2022 and impugned order dated 05.07.2022 of respondent.
Respondents were directed to proceed in accordance with law to issue notices and pass orders in physical form instead of digital form till the GST Network problem is resolved.
ANALYSIS OF THE JUDGEMENT
Show cause notices and orders should not be ambiguous and self-contradictory.
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DBS Tradelink and Advisors Pvt. Ltd.
For Reference Visit:
Bombay High Court