Vinayak Metal and Chemicals Vs State Of Jharkhand
Date: November 14, 2022
Subject Matter
Electronic credit ledger cannot be blocked under rule 86A without providing an opportunity of personal hearing
Summary
There is non-compliance of the statutory provision relating to service of show cause notice in terms of GST DRC­01 before blocking /debiting of the electronic credit ledger of the petitioner companies. Proceeding under Section 73 of the JGST Act…
Heard learned counsel for the parties. 2. Since in all these writ applications common issue is involved; as such all are being heard together and disposed of by this common order. 3. The petitioners in all these writ applications have challenged the respective summary notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules, and summary orders in Form DRC-07 respective adjudication orde…