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JAI JAWAN KASTHA BHANDAR AND OTHERS vs. THE STATE OF JHARKHAND
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN

Pet. Counsel

Sumeet Gadodia

Ranjeet Kushwaha

Aakansha Mittal

Res. Counsel

Sachin Kumar

P.a.s. Pati

Amit Kumar

Petitioner / Applicant	JAI JAWAN KASTHA BHANDAR AND OTHERS
Respondent	THE STATE OF JHARKHAND
Court	Jharkhand High Court
State	Jharkhand
Date	Jun 21, 2022
Order No.	W.P.(T) No. 3153 of 2020, 3154 of 2020, 3179 of 2020, 3210 of 2020, 3211 of 2020, 3262 of 2020, 3278 of 2020, 1051 of 2021, 1067 of 2021, 1082 of 2021, 1083 of 2021
Citation	2022(6) TAXREPLY 6053
Original Order
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ORDER
Heard learned counsel for the petitioners Mr. Sumeet Gadodia assisted by Mr. Ranjeet Kushwaha, Mr. Sachin Kumar, learned A.A.G.-II appearing for the State in all these writ petitions and Mr. Ashish Kr. Shekhar learned counsel appearing for the CGST in W.P.(T) Nos. 3153 of 2020, 3154 of 2020 and 3179 of 2020. Since common issues are involved in all these writ petitions, therefore they have been tagged together and are being decided by this common judgment. 2. Writ petitioners have prayed for quashing of the summary of show-cause notice issued in Form GST DRC-01 by the respondent State Tax Officer on the ground that the summary of show-cause notice has pre-judged and pre-decided the entire issue and has in fact fastened the liability towards tax, interest and penalty upon the individual petitioners. The petitioners in their individual writ petitions have also sought for quashing of the adjudication order passed under Section 74(9) of the Jharkhand Goods and Services Tax Act, 2017 ....