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UNITY INFRAPROJECTS LTD. vs. STATE OF JHARKHAND THROUGH THE COMMISSIONER OF STATE TAXES AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
K. Kurmy
N. K. Pasari
Res. Counsel
Rahul Saboo

Petitioner / Applicant

UNITY INFRAPROJECTS LTD.

Respondent STATE OF JHARKHAND THROUGH THE COMMISSIONER OF STATE TAXES AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jul 7, 2022
Order No.

W. P. ( T ) No. 985 of 2022

Citation

2022(7) TAXREPLY 6040
Original Order
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ORDER

Heard learned counsel for the parties. 2. Writ petition was preferred for the following reliefs: A. For issuance of an appropriate writ(s), order(s) or directions holding that the service of a Show Cause Notice under sub- Section (1) of Section 73 of the Jharkhand Goods and Services Tax Act, 2017 is a condition precedent for issuance of any Order under Section 73(9) ibid or any other provisions of the Act. B. For issuance of writ(s) of quo warranto and/or any appropriate writ, order or direction, directing and/or calling upon the Respondents, to show cause as to how and under what authority of law, an Order/ Summary of Order/Garnishee Notice could be issued without resorting to Section 73(1) of the Jharkhand Goods and Services Tax Act, 2017. C. For issuance of an appropriate writ(s), order(s) or direction(s) holding that in the absence of the service of the Show Cause Notice to be issued under sub-Section (1) of Section 73 of the Jharkhand Goods and Services Tax Act,....

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