9911796707
TMI Blog2023 (5) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2020 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... as placed reliance upon decision of the Division Bench of Jharkhand High Court (M/s Sidhi Vinayak Enterprises Vs. The State of Jharkhand & ors) including WP(T) No.745/2021 rendered on 14th- 15th, September 2022, the facts and circumstances of which are similar if not identical to the facts and circumstance prevailing herein. It is urged that show cause notice in M/s Sidhi Vinayak Enterprises (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot take benefit of the said action as summary of show cause notice cannot be considered as a show cause notice as mandated under Section 74(1) of the Act. 10. As we are of the considered view that the impugned show cause notice in both the cases does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of principles of natural justice, the challenge is maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the JGST Act." 5. Learned counsel for State on the other hand by referring to Return as well as Additional Return, submits that the reply dated 25.04.2019 to the show cause notice (Annexure P-1) gives an impression that petitioner was not handicapped in giving any response to the show cause notice being vague. Counsel for the State further points out that in the memo of appeal vide Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard to the assessee. Since the Statute itself prescribes for affording reasonable opportunity, it is incumbent upon the Revenue to afford the same and any deficiency in that regard vitiates the end result. 8. In view of above and the following decision of the Jharkhand High Court, this Court has no manner of doubt that the very initiation of the proceedings by way of show cause notice (Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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