JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. Since both these writ applications are interconnected and common issue is involved, as such both are being heard together and disposed of by this common judgment. W.P.(T) No. 2762 of 2021 is with respect to the Tax period from April 2018 to March 2019 whereas W.P.(T) No. 2798 of 2021 is with respect to the Tax period from July 2017 to March 2018.

3. The writ applications have been preferred by the petitioner for quashing and setting aside show cause notices, both dated 23.07.2020, (Annexure-3 in both applications) issued under section 73(1) and Rule 142(1) of the Jharkhand Goods and Services Taxes, (JGST) Act and also for quashing and setting aside the adjudication orders, both dated 19.10.2020, issued under section 73(9) of the JGST Act and DRC-7, both dated 19.10.2020 (Annexure-4 & 4/1 respectively in both cases).

The petitioner has further prayed for a direction to the respondents for unblocking credit ledger which was