https://www.taxtmi.com/caselaws?id=430411 Summary notes that under the Jharkhand GST regime, adverse adjudication could not rest only on summary notices in Form GST DRC-01 where proper show-cause notice, effective opportunity to reply, service, and personal hearing were not afforded; on that footing, the DRC-01, DRC-07, adjudication orders, and consequential proceedings were quashed. It also records that transitional credit claims in TRAN-1 and TRAN-2 could be revisited within the window opened by the Supreme Court in FILCO Trade Centre Pvt. Ltd. and the related GST circular, with any fresh departmental scrutiny required to proceed through a valid notice and lawful procedure. en-us Mon, 14 Nov 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430411 Summary notes that under the Jharkhand GST regime, adverse adjudication could not rest only on summary notices in Form GST DRC-01 where proper show-cause notice, effective opportunity to reply, service, and personal hearing were not afforded; on that footing, the DRC-01, DRC-07, adjudication orders, and consequential proceedings were quashed. It also records that transitional credit claims in TRAN-1 and TRAN-2 could be revisited within the window opened by the Supreme Court in FILCO Trade Centre Pvt. Ltd. and the related GST circular, with any fresh departmental scrutiny required to proceed through a valid notice and lawful procedure. Case-Laws GST Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430411