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PADAM KUMAR JAIN vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

SUJIT NARAYAN PRASAD

Pet. Counsel

Sumeet Gadodia

Shruti Shekhar

Res. Counsel

Ashok Kumar Yadav

Petitioner / Applicant	PADAM KUMAR JAIN
Respondent	THE STATE OF JHARKHAND & OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Jul 12, 2024
Order No.	W. P(C) No. 3678 of 2024
Citation	2024(7) TAXREPLY 11472
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ORDER
ORDER In this writ petition the petitioner has prayed for issuance of an appropriate writ, order or direction including writ of certiorari for quashing/setting aside the show cause notice issued vide Ref. No.4992 dated 01.02.2024 and consequential summary of show cause notice as contained in Form GST DRC-01 dated 01.02.2024 (Annexure-6 and 6/1) issued in alleged exercise of power under section 74(1) of the GST Act by Respondent No. 4 as the very issuance of show cause notice is wholly without jurisdiction and Respondent No. 4 in absence of its jurisdictional facts has conferred itself a jurisdiction by issuance of show cause notice under Section 74 (1) of the Jharkhand Goods and Services Tax Act, 2017 (hereinafter referred as JGST Act, 2017 for short) directing petitioner to show cause as to why tax, interest and penalty be not imposed upon petitioner on transaction of sale of securities (i.e. Stock) of amounting to Rs. 60,56,47,280/- which is admittedly not taxable under the JG....