Alok Steel Industries Private Limited Vs State of Jharkhand
Date: December 10, 2023
Subject Matter
Summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice
Summary
The case involves a writ application filed by a petitioner challenging the imposition of tax, interest, and penalty for alleged wrongful availment of Input Tax Credit for the financial year 2018-19. The petitioner contests the issuances of the Show C…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT Heard learned counsel for the parties. 2. The petitioner has filed the instant writ application primarily praying therein for the following reliefs:- (i) For issuance of an appropriate writ/order/direction for quashing/setting aside the “Summary of the Show Cause Notice” contained in FORM GST DRC-01 dated 27.09.2019 (Annexure-2/1)…