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GST Update No 223 on department cannot issue two notices on same matter

GST Update No 223 on department cannot issue two notices on same matter
Time and again the revenue department is issuing show cause notices to the assessee on the same subject matters to make unnecessary recoveries of tax. It has been held in catena of cases wherein the already settled principle is upheld as regards the fact that two show cause notices cannot be issued for the same subject matter at the same point of time. On the similar subject matter, one of the cases was reported before Delhi High Court in the case of M/s Abhishek Gumber V/s Commissioner of GST, New Delhi. The decision imparted in this case is subject matter of our present update.
 
The petitioner filed a Writ Petition against the demand notice wherein demand amounting to Rs. 89,66,088/- is raised along with applicable interest and penalty thereon. The petitioner contended that once a show cause notice for a particular action u/s 73 or 74 of CGST Act, 2017 can be issued, no notice for the same issue can be undertaken again.
 
The Court upheld the submissions of the petitioner stating that no show cause notice can be issued by the respondent on the same cause of action under Section 73 of CGST Act, 2017. The demand raised by the departmental authorities was stayed till the date of next hearing.
 
The above decision is yet another example of the issue under consideration wherein there had been many Judicial Pronouncements stating that show cause notice cannot be issued on the same disputed matter. Reliance in this regard can be placed on the decision of the Apex Court in the case of CCE vs Prince Gutka Ltd. (2017 ) 52 STR 83 (SC) / 2017 TaxPub(ST) 1023 (SC) wherein the same point of view was upheld. It is quite disheartening that the lower authorities are not following these settled and binding Judicial Ruling. The revenue has to give due regard to the orders of the higher appellate authorities as held by Hon’ble Supreme Court in the case of UOI Vs. Kamlakshi Finance Corporation. The need of the hour is that the revenue authorises should exercise utmost care before issuing show cause notices failing which will increase the cases of unnecessary litigations and adjudication proceedings on already settled matters to manifolds.

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