East India Udyog Ltd. Vs State of Jharkhand
Date: March 12, 2024
Court: High Court
Bench: Jharkhand
Type: Writ Petition
Judge(s)/Member(s): NAVNEET KUMAR, CHANDRASHEKHAR
Subject Matter
Proper adjudication is necessary before imposing liabilities such as interest
Summary
The case involved a challenge to orders and demand notices for imposition of interest under the GST Act due to delayed filing of returns. The petitioner contested the imposition of interest without proper adjudication, citing precedents to support th…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT These writ petitions seek to challenge the Orders in Appeal dated 28th December 2022 in Appeal Case Nos. AD200821002136V, AD200821002134Z and AD200821002135X passed by the Additional Commissioner State Tax (Appeal), Jamshedpur Division, Jamshedpur. 2. Soon after these Appeals were dismissed, followed the summary of demand in FORM GST APL-04 a…