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VIKASH KUMAR SINGH & OTHERS vs. COMMISSIONER OF STATE TAX & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Deepak
Kr.sinha
Res. Counsel
Deepak
Kr.dubey

Petitioner / Applicant

VIKASH KUMAR SINGH & OTHERS
Respondent COMMISSIONER OF STATE TAX & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Mar 23, 2023
Order No.

W.P (T) No. 1237 of 2022 With W.P (T) No. 1244 of 2022

Citation

2023(3) TAXREPLY 7218
Original Order
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ORDER

ORDER Both the writ petitions though relate to different petitioners, but common issues are involved. Therefore, they are being heard and decided by this common judgment. 2. In W.P (T) No. 1237/2022 relating to the tax period April 2018 to March 2019, petitioner has sought quashing of the show-cause notice dated 07.10.2020 (Annexure-2) issued under section 73 of JGST Act, 2017 (hereinafter to be referred as the ‘Act of 2017’). Petitioner has also laid challenge to the Summary of show-cause notice of the same date issued in Form GST DRC-01 (Annexure-3). Petitioner has also challenged the Summary of the Order dated 12.12.2020 (Annexure-4) issued in Form GST DRC-07. All such notices and order have been issued by the Deputy Commissioner of State Tax, Jharkhand Goods and Service Tax, Godda (Respondent No. 2). 3. In W.P (T) No. 1244/2022 relating to the same tax period April 2018 to March 2019, petitioner has laid challenge to the show-cause notice dated 20.10.2020....

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