2026-VIL-930-GUJ
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SGST High Court Cases

GST – Validity of invoking different provisions in Show Cause Notice and Order-in-Original - Rule 27 And Rule 28 of the CGST Rules, 2017 - Procedural Defect - Show Cause Notice issued invoking Rule 28(a) of CGST Rules for determination of value of excavated soil and seeking to recover tax along with interest and penalty - Adjudicating authority admitted that Rule 28(a) of CGST Rules as mentioned in Show Cause Notice was incorrectly invoked. However simultaneously authority invoked Rule 27(c) of CGST Rules and confirmed demand by resorting to different valuation for determination of value of services - Petitioner was never offered any opportunity to meet determination of value under Rule 27(c) of CGST Rules which was invoked and relied upon by adjudicating authority - Whether Show Cause Notice and Order-in-Original can proceed on different and contradictory legal grounds without affording opportunity of hearing to assessee on new ground of valuation - HELD - Invocation of different provision in Show Cause Notice as well as in impugned order is admitted factual position not in dispute. Show Cause Notice failed to allege or even indicate that alleged supply of soil was to any related persons so Rule 28(a) was incorrectly invoked - Adjudicating authority admitted that Rule 28(a) was incorrectly invoked in Show Cause Notice. However simultaneously authority invoked Rule 27(c) of CGST Rules and confirmed demand by resorting to different valuation for determination of value of services. Petitioner was never offered any opportunity to meet with determination of value under Rule 27(c) which was invoked and relied upon by adjudicating authority - Impugned order does not approve Rule 28(a) which was invoked in SCN but invokes Rule 27(c) at adjudication stage without affording hearing to assessee. This causes grave prejudice to Petitioner as it was unable to meet the new grounds raised for first time in adjudication order – The impugned order and Show Cause Notice are quashed and set aside. It is open for Revenue to initiate fresh proceedings by issuing fresh SCN to Petitioner on proper legal grounds with opportunity of hearing - The petition is allowed
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