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

Hon'ble Judges:

APARESH KUMAR SINGH
ANUBHA RAWAT CHOUDHARY
Pet. Counsel
Kartik Kurmy
Nitin Kr. Pasari Sidhi Jalan
Res. Counsel
Salona Mittal

Petitioner / Applicant

NKAS SERVICES PRIVATE LIMITED
Respondent THE STATE OF JHARKHAND AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Oct 6, 2021
Order No.

W.P.(T) No. 2444 of 2021

Citation

2021(10) TAXREPLY 4763
Original Order
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ORDER

Heard learned counsel for the petitioner and the respondents. 2. The Show-cause notice under Section 74 of the JGST Act, 2017 dated 7th June 2021 for the tax period July 2020 - September 2020 (Annexure-1) issued by the Deputy Commissioner of State Taxes (respondent no.3) has been challenged by the petitioner along with the consequential challenge to summary of show-cause notice in FORM DRC-01 dated 07th June 2021 (Annexure-2) issued in exercise of power under Rule 142(1)(a) of the Jharkhand Goods and Services Tax Rules, 2017. 3. On behalf of the petitioner the following grounds have been urged to assail the show-cause notice :- (i) The Show Cause Notice (SCN) dated 7th June 2021 is vague; (ii) The SCN is without jurisdiction and (iii) Proceeding initiated without service of FORM GST-ASMT-10 is void ab-initio. 4. Learned counsel for the petitioner Mr. Kartik Kurmy has, in support of the grounds of challenge, made the following submissions. 5. That the impu....

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