Juhi Industries Pvt. Ltd Vs State Of Jharkhand
Date: June 27, 2022
Subject Matter
Summary of Show Cause Notice in Form DRC-01 is not a substitute of show cause notice under Section 74(1).
Summary
As per Rule 142(1)(a) of the JGST Rules, the summary of show cause notice has to be issued electronically to keep track of the proceeding initiated against the registered persona whereas a show cause notice need not necessarily be issued electronical…
1. Since common issue is involved in both these writ applications and belongs to same assesse for different period as such both are heard together and disposed of by this common order. 2. P. (T) No.1991 of 2021 relates to the period from July, 2017 to March, 2018 (AY-2017-18) and W.P. (T) No.1984 of 2021 relates to the period from April 2018 to 31.8.2018 (AY-2018-19). 3. The facts of the case are…