NKAS Services Private Limited Vs State Of Jharkhand
Date: February 9, 2022
Subject Matter
A show cause notice must contain the materials / grounds which according to the Department necessitate an action
Summary
The requirement of principles of natural justice can only be met if (i) a show cause notice contains the materials / grounds, which according to the Department necessitate an action; (ii) the particular penalty/ action which is proposed to be taken.…
Heard learned counsel for the parties. 2. The present challenge relates to the show cause notice dated 14.06.2021 (Annexure-1) issued under Section 73 of the Jharkhand Goods and Services Tax (JGST) Act, 2017 and the summary of the show cause notice in Form DRC-01 dated 14.06.2021 (Annexure-2) also issued by the respondent no.3 under Rule 142(1)(a) of the JGST Rules, 2017 since the previous show ca…