Vikash Kumar Singh Vs State Of Jharkhand
Date: March 23, 2023
Subject Matter
Notices under section 73(1) should mention the specific contraventions so that the taxpayers can defend themselves properly
Summary
Notices under section 73(1) of the Act of 2017 are in the standard format and neither any particulars have been struck off, nor specific contravention have been indicated to enable the petitioners to furnish a proper reply to defend themselves. The s…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT Both the writ petitions though relate to different petitioners, but common issues are involved. Therefore, they are being heard and decided by this common judgment. 2. In W.P (T) No. 1237/2022 relating to the tax period April 2018 to March 2019, petitioner has sought quashing of the show-cause notice dated 07.10.2020 (Annexure-2) issued…