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2022 (4) TMI 983 - HC - GSTService of SCN - no reference of the adjudication order in the order sheet - it is submitted that adjudication order has been passed separately and kept along with record - HELD THAT:- It transpires from submission that no proper show cause notice was issued under Section 74(1) of the JGST Act though a summary of show cause notice was issued in Form GST DRC-01 on 14th March, 2020 and the next order is drawn on 14th August 2020 when DRC-07 i.e. summary of the order has been ordered to be issued. It has been recorded in the order dated 10.03.2022 that the summary of the order in Form GST DRC-07 issued on 11th September, 2020 Annexure-23 refers to the adjudication order as dated 11.09.2020, whereas the adjudication order is dated 13th August, 2020. Let the matter be listed under the heading for orders on 31.03.2022.
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