JUDGMENT :

Deepak Roshan, J :

Heard learned counsel for the parties.

2. The instant Writ application has been preferred by the petitioner for following reliefs:-

(i) For the issuance of an appropriate writ/order/direction including a writ in the nature of certiorari quashing and setting aside the appellate order dated 27.8.2019 (Annexure - 8) passed by the Joint Commissioner of State Taxes (Appeals), Ranchi Division, Ranchi and the consequential Summary of the Demand in Form GST APL-04 of even date, to the extent that the said appellate order seeks to deny the transitional credit of Rs. 23,86,069 claimed by the Petitioner on certain extraneous and procedural considerations, which have defeated the substantive rights of the Petitioner, as well as imposes penalty of Rs. 2,38,606.98 and interest of Rs. 5,72,656.76.

(ii) For the issuance of an appropriate writ/order/direction including a writ in the nature of a certiorari, quashing and setting aside the summary of show cause notices dated 29.10.2018 (Annexure - 3) and 14.12.2018 (Annexure issued in Form GST DRC-01 in as much the same was not accompanied by a proper show cause notice under Section 73 of the JGST Act in terms of Rule 142(1)(a