https://www.taxtmi.com/caselaws?id=424893 The Jharkhand HC quashed GST proceedings initiated against a company for irregular input tax credit claims. The court held that issuing only a summary show cause notice in Form DRC-01 without a proper show cause notice under Section 74(1) of JGST Act violated principles of natural justice. Rule 142(1)(a) requires both documents to be issued together, with "along with" indicating mandatory dual issuance. The court ruled that summary notices cannot substitute proper show cause notices, creating material irregularity that cannot be cured by the assessee's reply. The proceedings, orders, and rectified orders were quashed for jurisdictional defects. en-us Mon, 27 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424893 The Jharkhand HC quashed GST proceedings initiated against a company for irregular input tax credit claims. The court held that issuing only a summary show cause notice in Form DRC-01 without a proper show cause notice under Section 74(1) of JGST Act violated principles of natural justice. Rule 142(1)(a) requires both documents to be issued together, with "along with" indicating mandatory dual issuance. The court ruled that summary notices cannot substitute proper show cause notices, creating material irregularity that cannot be cured by the assessee's reply. The proceedings, orders, and rectified orders were quashed for jurisdictional defects. Case-Laws GST Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424893