TMI Blog2022 (1) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. The summary of show cause notice in FORM-GST-DRC- 01 is to be issued in an electronic form along with a notice for the purposes of intimation to the assesse and the same by its very nomenclature cannot be a substitute to the show cause notice which if lacks in the essential ingredients of a proper show cause notice. While the show cause notice does not even contain the brief fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner : M/S. K.Kurmy, N.K.Pasari, Advocates For the Respondent : Mr. P.A.S.Pati, G.A.-II ORDER Mr. Kartik Kurmy, learned counsel for the petitioner has argued in support of the challenge to the impugned show cause notice dated 14th June, 2021 (Annexure-1) issued by the respondent No.3 under Section 73 of the Jharkhand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks in the essential ingredients of a proper show cause notice. Relying upon the decision rendered by this Court in W.P.(T) No. 2444 of 2021 dated 6th October, 2021 in the case of the same petitioner concerning a similar show cause notice issued under Section 74 of the JGST Act, it is submitted that the respondent no.3 has once again committed the same error in issuing the impugned show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at since the show cause notice has to be issued in a format on the GSTN Portal, the ingredients of the show cause notice containing the detail facts and the charges cannot be uploaded or inserted by them and instead a summary of show cause notice would suffice. Learned counsel for the petitioner has specifically referred to Section 75 (7) to indicate that in no case the amount of tax, interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
