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SIDHI VINAYAK ENTERPRISES vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
N.k.pasari
Res. Counsel
Rahul Saboo

Petitioner / Applicant

SIDHI VINAYAK ENTERPRISES
Respondent THE STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 31, 2023
Order No.

W.P.(T) No. 1071 of 2022 With W.P.(T) No. 1091 of 2022

Citation

2023(1) TAXREPLY 6949
Original Order
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ORDER

Heard learned counsel for the parties. 2. Both the writ applications relate to the same Assesse for different periods and the nature of the challenge is also same. Therefore, they are being disposed of by the common order. 3. In W.P.(T) No. 1071 of 2022 which relates to tax period July, 2017 to March, 2018 the impugned summary of the show cause notice in Form GST DRC-01 (Annexure-4) dated 12.09.2018 and the summary of the order in GST DRC-07 (Annexure-7) dated 14th May, 2019 are under challenge as being in teeth of the provisions of Section 74 of the JGST Act, 2017 and Rule 142 (1)(a) of the JGST Act, 2017 as also the decision rendered by this Court in the case of M/S NKAS Services Pvt. Ltd. vs. State of Jharkhand & Ors., passed in W.P.(T) No. 2444 of 2021 judgment dated 06.10.2021 4. In W.P.(T) No. 1091 of 2022 which relates to tax period April 2018 to June 2018 the summary of the show cause notice dated 12.09.2018 (Annexure-4) and the summary of the order cont....

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