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NKAS SERVICES PRIVATE LIMITED vs. THE STATE OF JHARKHAND AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
K. Kurmy
N.k. Pasari
Sidhi Jalan
Res. Counsel
P.a.s Pati

Petitioner / Applicant

NKAS SERVICES PRIVATE LIMITED

Respondent THE STATE OF JHARKHAND AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Feb 9, 2022
Order No.

W.P.(T) No. 2659 of 2021

Citation

2022(2) TAXREPLY 5398

Original Order
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ORDER

Heard learned counsel for the parties. 2. The present challenge relates to the show cause notice dated 14.06.2021 (Annexure-1) issued under Section 73 of the Jharkhand Goods and Services Tax (JGST) Act, 2017 and the summary of the show cause notice in Form DRC-01 dated 14.06.2021 (Annexure-2) also issued by the respondent no.3 under Rule 142(1)(a) of the JGST Rules, 2017 since the previous show cause notice dated 07.06.2021 (Annexure- 3) issued under Section 73 of the JGST Act has been withdrawn. The impugned show cause notices are extracted hereunder: Annexure-1 Office of State Tax Officer Jurisdiction:Godda:Dumka:Jharkhand State/UT:Jharkhand Reference No:ZD200621000420J Date:14/06/2021 To GSTIN/ID:20AADCN0972E1ZZ Name:NKAS SERVICES PRIVATE LIMITED Address: GODDA,LALMATIA AREA, ECL RAJMAHAL, Godda, Jharkhand , 814165 Tax Period : APR 2020-MAR2021 F.Y. 2020-2021 ARN-NA Date-N/A (Voluntary Payment Intimation details, if applicable) ....

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