https://www.taxtmi.com/caselaws?id=425147 The Jharkhand HC quashed a garnishee notice and adjudication order dated 1st November 2021 for violating natural justice principles and prescribed procedures under the JGST Act. The court found that the tax authorities failed to issue proper show cause notice under Section 73(1) and denied the assessee three opportunities to reply as required under Sections 70(4)(5). The adjudication proceeding was conducted without following due procedure under Section 73 read with Section 75(4)(5) of JGST Act. The matter was remanded to the State Tax Officer to initiate fresh proceedings with proper show cause notice. en-us Thu, 07 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425147 The Jharkhand HC quashed a garnishee notice and adjudication order dated 1st November 2021 for violating natural justice principles and prescribed procedures under the JGST Act. The court found that the tax authorities failed to issue proper show cause notice under Section 73(1) and denied the assessee three opportunities to reply as required under Sections 70(4)(5). The adjudication proceeding was conducted without following due procedure under Section 73 read with Section 75(4)(5) of JGST Act. The matter was remanded to the State Tax Officer to initiate fresh proceedings with proper show cause notice. Case-Laws GST Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425147