Roushan Kumar Chouhan Vs Commissioner, State Tax, Jharkhand
Date: August 3, 2022
Subject Matter
Summary of SCN in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice u/s 73(1)
Summary
Summary of show cause notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the Act of 2017. It seems that the authorities have, after issuance of show-cause notice dated 28.08.2020 and Summa…
Heard learned counsel for the parties. 2. Petitioner has sought quashing of the show cause notice dated 28.08.2020 (Annexure-1) issued under Section 73 of the JGST Act, 2017 (hereinafter to be referred as the ‘Act of 2017’) for the period April, 2018 to March 2019. Petitioner has also laid challenge to the summary of show cause notice of the same date issued in Form GST DRC-01 (Annexur…