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APARESH KUMAR SINGH, DEEPAK ROSHAN
Vinayak Metal and Chemicals – Appellant
Versus
State of Jharkhand – Respondent
JUDGMENT :
Heard learned counsel for the parties.
2. Since in all these writ applications common issue is involved; as such all are being heard together and disposed of by this common order.
3. The petitioners in all these writ applications have challenged the respective summary notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules,and summary orders in Form DRC-07 respective adjudication orders and all consequential orders and also the entire adjudication proceedings and further for a direction upon the respondents to unblocked/re-credit the amount of Input Tax Credit illegally blocked/debited from the Electronic Credit Ledger of the petitioners.
4. The brief facts as emerges by going through the documents/averments made in all these writ applications, it appears that the petitioners are business concern, engaged in trading of Iron & Steel, Coal and Salt and for the purpose of aforesaid, since they were registered dealers under the Value Added Tax have migrated from VAT Regime to GST Regime.Since the issue is common in the aforesaid writ applications as such for brev
The main legal point established in the judgment is the non-compliance of statutory provisions under the Jharkhand Goods and Services Tax Act, 2017 (JGST), denial of principle of natural justice, and....
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 that the absence of proper show cause notices and adjudication orders rendered the initiation of proceedings bad in law, and that the disallowance ....
The show cause notice must specifically state the reasons for proposing a recovery, and a demand cannot be created without the proper officer forming at least a prima facie view that the tax has not ....
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....
Vested rights for transitioning unutilized CENVAT credits under the GST regime cannot be denied due to technical difficulties; taxpayers are entitled to rectify their filings.
The period prescribed under Rule 117 of the Rules for filing the TRAN-1 Form was merely directory and not mandatory.
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