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APARESH KUMAR SINGH, DEEPAK ROSHAN
Ujjain Steel Processors – 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 ex-parte order being Reference No. 201 dated 15.09.2020 under section 73(9) of the JGST Act and DRC-07 dated 18.09.2020 (Annexure-10 and 11) respectively.
(iii) For unblocking credit ledger which was blocked on 14.02.2020 to the tune of Rs. 5,18,731/- even before serving the show cause notice under the JGST Act.
3. The brief facts of the case as disclosed in the writ application is that the Petitioner is a Partnership Firm, engaged in trading of iron and steel and is duly registered under the provision of GST Act being registration no. 20AAEFU1474E1ZM. The petitioner for the furtherance of his business activity, purchase steel from many other business entity; one of such is M/s Maa Kali Steel, Purlia Roa
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....
The main legal point established in the judgment is the requirement for the respondents to proceed from the stage of show cause notice after following the principle of natural justice.
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 violation of principles of natural justice and the disregard of mandatory provisions of the GST Act by the respondent, leading to the quashing ....
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 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.
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....
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