9911796707
TMI Blog2022 (12) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... P. (T) No. 2656 of 2021 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed within time and no adjudication having taken place within the statutory period, the Appellate Authority is barred from exercising powers under Section 107 of the Act. C. For issuance of an appropriate writ, order or direction, holding and declaring that in the absence of any proceeding, having been initiated under Section 73 and 74 of the Act of 2017, no tax, penalty or interest cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (1) of Section 73 of the Jharkhand Goods and Services Tax Act, 2017, the Summary of the Show Cause Notice issued under clause (a) to sub-Rule (1) of Rule 142 of the Jharkhand Goods and Services Tax Rules, 2017 in FORM GST DRC-01 is void ab initio and accordingly null and void and entire proceeding thereunder is liable to be quashed. F. For issuance of an appropriate writ, order or directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice, which contemplates reasonable and an effective opportunity of hearing to the Petitioner and in absence of which, the entire proceedings becomes ab initio void. 2. However, learned counsel for the petitioner submits on instruction that the grievance of the petitioner has been redressed as the amount recovered during pendency of the appeal has been reversed. As such, she ..... X X X X Extracts X X X X X X X X Extracts X X X X
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