Case LawW.P.(T) No. 2444 of 2021
Nkas Services Private Limited Vs State Of Jharkhand
- Court:
- High Court
- Bench:
- Jharkhand
- Date:
- October 6, 2021
- Type:
- Writ Petition
- Members:
- Aparesh Kumar Singh, Anubha Rawat Choudhary
Subject
SCN quashed for being vague
Summary
1. Impugned notice completely lacks in fulfilling the ingredients of a proper show-cause notice under Section 74 of the Act. Proceedings under Section 74 of the Act have to be preceded by a proper show-cause notice. A summary of show-cause notice as…
Judgement
Heard learned counsel for the petitioner and the respondents. 2. The Show-cause notice under Section 74 of the JGST Act, 2017 dated 7th June 2021 for the tax period July 2020 – September 2020 (Annexure-1) issued by the Deputy Commissioner of State Taxes (respondent no.3) has been challenged by the petitioner along with the consequential challenge to summary of show-cause notice in FORM DRC-0…