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RONGON MUKHOPADHYAY, DEEPAK ROSHAN
Tripati Ispat Udyog – Appellant
Versus
State of Jharkhand through its Secretary cum Commissioner – Respondent
JUDGMENT :
Deepak Roshan, J.
The instant application has been preferred for the following reliefs:-
(ii) For quashing and setting aside DRC-07 dated 23.08.2018 (Annexure-3) issued by respondent No.4 raising a demand of Rs.35,13,894.43 issued without passing of adjudication order and in violation of Principle of natural justice.
(iii) For a quashing and setting aside show cause notice being reference no.1519 dated 21.07.2018 (Annexure-2) being vague in nature as it does not fulfill the ingredients of proper show cause notice and is issued in excess of its jurisdiction.
(iv) For refund of an amount of Rs.19,08,880/- and/or re-crediting the said amount in Electronic Credit Ledger of the Peti
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 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 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 requirement for the respondents to proceed from the stage of show cause notice after following the principle of natural justice.
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 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....
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....
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