Chitra Automobile Vs State Of Jharkhand
Date: January 24, 2023
Subject Matter
SCN not clearly spelling out the contraventions against taxpayer is considered vague in nature and liable to be quashed
Summary
In the instant case purported show cause notice has been issued but at the cost of repetition, the same was issued in a format without striking out irrelevant particulars which is not the intent of the legislature. Thus, this Court holds that the fou…
[Order.] - The petitioner has prayed for following reliefs: I. For issuance of an appropriate writ(s), order(s) or direction(s) quashing and setting aside the impugned purported Show Cause Notice dated 12-2-2022 bearing No. ZD200222000811G which is Annexure-1 here to, issued by the Respondent No. 03 in purported exercise of powers under section 73 of the Jharkhand Goods and Services T…