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SANTOSH KUMAR ROY vs. THE STATE OF JHARKHAND
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN

Pet. Counsel

Bhawesh Kumar

Res. Counsel

Sachin Kumar

Petitioner / Applicant	SANTOSH KUMAR ROY
Respondent	THE STATE OF JHARKHAND
Court	Jharkhand High Court
State	Jharkhand
Date	Jan 24, 2023
Order No.	W.P.(T ) 4782 of 2022
Citation	2023(1) TAXREPLY 6923
Original Order
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ORDER
The instant writ application has been preferred for the following relief:- (i) For quashing and setting aside the impugned purported show cause notice dated 07.01.2022 bearing No. ZD200122000229D (Annexure-01) issued by the respondent No.3 in purported exercise of powers under Section 73 of the Jharkhand Goods and Services Tax Act, 2017. (ii) For quashing and setting aside the consequential impugned summary of show cause notice in FORM GST DRC-01 dated 07.01.2022 issued by the respondent no.3 (Annexure-2) in purported exercise of powers under Rule 142(1) (a) of the Jharkhand Goods and Services Tax Rules, 2017. (iii) For quashing and setting aside the consequential impugned order dated 09.02.2022 under Section 73 of the Jharkhand Goods and Services Tax Act, 2017 issued by the respondent no.3 (Annexure-3) in purported exercise of powers under Rule 142(5) of the Jharkhand Goods and Services Tax Rules, 2017. (iv) For issuance of an appropriate writ, order or direction to....