https://www.taxtmi.com/caselaws?id=426736 Adjudication under the Jharkhand Goods and Services Tax Act was held unsustainable where Form GST DRC-01 did not meaningfully specify the personal hearing particulars and the taxpayer was not given an effective opportunity to respond. The court treated the defect as substantive, not technical, because the statutory hearing and notice requirements, together with natural justice, were not complied with before the demand was enforced through garnishee action. The adjudication orders and consequential demand notices were quashed, and the matter was remitted for a fresh show cause notice and reconsideration after due hearing. en-us Thu, 18 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426736 Adjudication under the Jharkhand Goods and Services Tax Act was held unsustainable where Form GST DRC-01 did not meaningfully specify the personal hearing particulars and the taxpayer was not given an effective opportunity to respond. The court treated the defect as substantive, not technical, because the statutory hearing and notice requirements, together with natural justice, were not complied with before the demand was enforced through garnishee action. The adjudication orders and consequential demand notices were quashed, and the matter was remitted for a fresh show cause notice and reconsideration after due hearing. Case-Laws GST Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426736