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2022 (7) TMI 702 - HC - GSTGarnishee notice - Service of SCN under sub- Section (1) of Section 73 of the Jharkhand Goods and Services Tax Act, 2017 - condition precedent for issuance of any Order under Section 73(9) ibid or any other provisions of the Act - HELD THAT:- It is evident that in terms of Sections 70(4) & (5) in case an adverse order is to be passed against the assessee, the assessee is to be granted three opportunities to furnish reply, if the time is sought for. In the absence of proper show cause notice for furnishing reply, petitioner was prevented from taking his defence and submitting a proper reply to the show-cause notice. The adjudication order has been passed straightaway without following due procedure prescribed under Section 73 read with section 75(4) & (5) of the JGST Act. The aforesaid infirmities have vitiated the adjudication proceeding. Considering the facts and circumstances and that the impugned proceedings leading to the adjudication order dated 1st November 2021 and the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act, the summary of show cause notice contained in GST DRC-01 is quashed; the adjudication order dated 1st November 2021 is quashed; the summary of the order and demand notice contained in GST DRC-07 dated 01.11.2021 (Annexure-6) and also Garnishee notice dated 25.02.2022 are also quashed. The matter is remanded to the State Tax Officer, Dhanbad to initiate a fresh proceeding in accordance with law after issuance of proper show cause notice under Section 73(1) of JGST Act - writ petition disposed off.
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