https://www.taxtmi.com/caselaws?id=431473 The Jharkhand HC quashed a summary notice in Form DRC-01 regarding ITC demand due to procedural violation. The case involved mismatch between GSTR 2A and GSTR 3B returns where the petitioner availed less credit in 2018-19 but excess credit in 2019-20 due to delayed availment from previous year. The court held that proper show cause notice under Rule 142(1) of JGST Rules was not served before issuing the summary notice. The impugned notice dated 03.11.2020 was set aside, allowing revenue to initiate fresh proceedings from the SCN stage under Section 73 read with Rule 142(1). en-us Tue, 06 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431473 The Jharkhand HC quashed a summary notice in Form DRC-01 regarding ITC demand due to procedural violation. The case involved mismatch between GSTR 2A and GSTR 3B returns where the petitioner availed less credit in 2018-19 but excess credit in 2019-20 due to delayed availment from previous year. The court held that proper show cause notice under Rule 142(1) of JGST Rules was not served before issuing the summary notice. The impugned notice dated 03.11.2020 was set aside, allowing revenue to initiate fresh proceedings from the SCN stage under Section 73 read with Rule 142(1). Case-Laws GST Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431473