Godavari Commodities Ltd. Vs State of Jharkhand
Date: April 18, 2022
Subject Matter
Adjudication Order is non est in the eye of law, as the same has been passed without issuance of proper SCN
Summary
Q. Whether the very initiation of the adjudication proceeding without issuance of SCN is void ab initio? A. There is serious lacuna in the proceeding conducted under the Jharkhand GST Act which has ultimately entailed adverse consequences upon the Pe…
Heard learned counsel for the parties. 2. Since both these writ applications are interconnected and common issue is involved, as such both are being heard together and disposed of by this common judgment. 3. Writ Petition No. 3908 of 2020 pertains to the Financial Year 2017-18 wherein the petitioner prayed for quashing and setting aside “summary of the order” as contained in Form…