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RAHMAN SALES vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
RAJESH SHANKAR
Pet. Counsel
Zaid Imam
Rameezul Abdin
Res. Counsel
Ashok Kumar Yadav
Aditya Kumar

Petitioner / Applicant

RAHMAN SALES

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

Jharkhand

Date May 8, 2025
Order No.

W. P. (T) No. 1309 of 2024

Citation

2025(5) TAXREPLY 13575

Original Order
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ORDER

ORDER In this writ petition, the petitioner has assailed the order as contained in Form GST DRC-07 dated 14.03.2019 pertaining to the period 2017-18, Form GST DRC-01 dated 10.12.2018 and also for quashing certain proceedings initiated subsequent to the inspection done on 01.12.2018 made in the premises of the petitioner in his absence. 2. It is the specific contention of the petitioner in the writ petition that after an inspection was done on the premises of the petitioner on 01.12.2018 pursuant to an order dated 29.11.2018, an inspection report was prepared allegedly, but at the time of inspection, the petitioner or his representative was not present; and the petitioner was directed to appear before the 4th respondent with records. 3. The petitioner contends that he could not appear before the authority because of the ailment in his family and he was served with summary of an order in Form GST DRC-07 for the period July 2017 to March 2018 demanding tax, interest and pen....

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