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APARESH KUMAR SINGH, DEEPAK ROSHAN
Om Sai Ram Enterprises – Appellant
Versus
State of Jharkhand – Respondent
JUDGMENT :
DEEPAK ROSHAN, J.
1. Heard learned counsel for the parties.
2. The instant writ application has been preferred for following reliefs:
(ii) For issuance of further appropriate writ/order/direction for quashing/setting aside the purported Show cause notice issued in Form GST DRC-02 contained in Reference No. 97 dated 04.06.2020 for the Assessment Year 2018-19 (Annexure 5/2), wherein respondent No. 4, at the stage of show-cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fastening liability towards tax, interest and penalty
The central legal point established in the judgment is the requirement of personal hearing and compliance with statutory provisions, emphasizing the principles of natural justice in adjudicative proc....
The main legal point established in the judgment is the mandatory and imperative nature of the show cause notice requirement under Section 74(1) of the JGST Act and the need for specific charges in t....
The main legal point established in the judgment is that the Summary Order must be supported by a detailed show cause notice and a detailed adjudication order as required by the JGST Act, and the App....
Non-compliance with the prescribed procedure for initiating proceedings under Section 73 of the JGST Act leads to a violation of principles of natural justice, rendering any adjudication order non-es....
The failure to provide an opportunity for personal hearing before issuing adjudication orders constitutes a violation of the principles of natural justice, necessitating quashing of such orders.
The central legal point established in the judgment is the obligation to serve relied upon documents and grant an opportunity of personal hearing before passing an adverse decision, as per the princi....
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