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2022 (4) TMI 983

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..... has been passed separately and kept along with record - HELD THAT:- It transpires from submission that no proper show cause notice was issued under Section 74(1) of the JGST Act though a summary of show cause notice was issued in Form GST DRC-01 on 14th March, 2020 and the next order is drawn on 14th August 2020 when DRC-07 i.e. summary of the order has been ordered to be issued. It has been reco .....

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..... ihar Prasad, Assistant Commissioner of State Tax (Retired) and Mr. Vinay Kumar Sinha, Deputy Commissioner of State Tax, West Circle, Ranchi have appeared today in person pursuant to the order dated 10th March, 2022. The respondent No.3 Mr. Vinay Kumar Sinha has appeared with the records of the case. On being specifically asked learned counsel for the State Mr. Ashok Kumar Yadav-G.A.I fairly .....

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..... ed 13th August, 2020. We have heard learned counsel for the parties. Order is reserved. Let the matter be listed under the heading for orders on 31.03.2022. The official records brought by the officer have been handed over to the Court Master for perusal of the Court. It shall be returned on disposal of the writ petition. Presence of the officers is dispensed with. - - TaxTMI - TMITax .....

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