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2022 (11) TMI 835 - JHARKHAND HIGH COURTValidity of 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 - 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 - HELD THAT:- It is clear that the petitioners have challenged the impugned notices/orders and action of the respondent authorities on the ground of non-compliance of statutory provision as mentioned in Jharkhand Goods and Services Tax Act, 2017 (in short JGST).Admittedly, no proper show-cause notices have been issued to the respective petitioners except a summary of SCN in GST DRC-01which are not in accordance with the provision of the JGST Act and to that extent these cases are covered by the judgment passed by this Court in the case of NM/S NKAS SERVICES PRIVATE LIMITED VERSUS THE STATE OF JHARKHAND, THE COMMISSIONER OF STATE TAXES, DHURWA, RANCHI, THE STATE TAX OFFICER HAVING ITS OFFICE AT GODDA, DIST. GODDA [2022 (2) TMI 1157 - JHARKHAND HIGH COURT]. Admittedly, the petitioners in the respective applications have been denied of principle of natural justice. In view of the aforesaid discussion, the show cause notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules, summary of orders in Form DRC-07 and respective adjudication orders and all consequential orders, are hereby, quashed and set aside. Application allowed.
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